TaxTMI 
TaxTMI 
2017 (10) TMI 213
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.... [Order per: M.V.Ravindran] This appeal is directed against order-in-appeal No. HYD-SVTAX-000-APP-0288-15-16-ST dated 22/02/2016. 2. We heard both sides and perused the records . The issue that falls for consideration in this appeal is whether the appellant is liable to discharge service tax liability on "courier services" rendered to a unit situated in SEZ or otherwise.....
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....ication No. 9/2009-ST as amended by Notification No 15/2009-ST, we find that the said notification extends the benefit of non-payment of service tax to a person who renders services to developer or units in Special Economic Zone for consumption in special economic zone. As correctly put by both the lower authorities that the key words "wholly consumed" we find that this particula....
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....ised operations, namely, for bringing inputs for manufacture and carrying the finished goods out of SEZ for export purposes. Therefore, we are of the view that the impugned services relating to supply of containers in the SEZ are exempt from payment of Service tax. We, accordingly, set aside the impugned order and allow the appeals. The Stay applications also stand disposed of." 5. Si....
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....(10) of the SEZ Rules, 2006, it can be seen that no Service Tax is payable on the services provided by a service provider to a SEZ unit. Further, Sec. 51 of the SEZ Act also makes an over-riding provision that SEZ Act shall have effect even if there is anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any other la....