SEZ Service Tax Exemption Applies to Sub-Contractors Without Direct Contracts, Rules Court under Notification No. 04/2004-ST.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Services to SEZ developer - N/N. 04/2004-ST - denial on the ground that respondent was a sub-contractor and was never awarded a contract by SEZ developer - exemption cannot be denied to the assessee - AT....