Service Tax Demand on SEZ Services Overturned; Exemption Granted Under Notification No. 9/2009-ST for Full Consumption in SEZ.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is indeed used and wholly consumed in the SEZ therefore, the appellant is eligible for exemption under notification no.9/2009-ST as amended - AT....