Service Tax is exempt for authorized operations conducted within SEZ
Last updated: 23 March 2024
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. v. Commissioner of Central Excise [Service Tax Appeal No. 10341 of 2016-DB dated March 07, 2024], held that once the legislature by way of an enactment has provided certain exemptions, any notification issued under any other enactment will not take away the right of the exemption from payment of the Service Tax to the Appellant for the activity while falls under category of the authorized operations within a SEZ. Thus, services received from abroad shall remain exempted as per Notification No. 15 of 2009-ST dated May 20, 2009, and the demand raised against the Appellant is without any merit.
Citation :
Service Tax Appeal No. 10341 of 2016-DB dated March 07, 2024
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Bimal Jain
Published in Service Tax
Views : 129
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