Vide notification no. 4/2004 S T dated 31/3/2004, services provided to developer of SEZ or A unit of SEZ is exempted.
Now, if contractor who has received contract for civil construction of a unit of SEZ , sub-contrats whole or part of the contract received for civil construction.
Then, in this case is taxable service provided by sub-contractor is exempt from service tax?
If no, than is contractor can get CENVAT
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