SEZ Service Tax Exemption Applies Equally to Contractors and Sub-Contractors Under Notification No. 09/2009-ST.

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....Waiver of pre deposit - services provided in a SEZ by sub-contractor - On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to the services rendered in a special economic zone and does not distinguish between a contractor and sub-contractor. - AT....