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2018 (1) TMI 268 - CESTAT MUMBAIN/N. 9/2009 - ST dt. 03.03.2009 - denial on the ground that the Appellant was required to discharge the service tax liability and follow refund procedure prescribed under notification - Held that: - the Tribunal in case of Reliance Port and Terminals [2013 (10) TMI 339 - CESTAT AHMEDABAD] held that Section 51 of the SEZ Act which defines export shall have overriding effect in case of any inconsistent provisions in any other Act - no service tax can be levied on services provided to units situated in SEZ nothwithstanding anything contained in N/N. 9/2009-ST as amended by N/N. 15/2009-ST as the said exemptions were only to operationalise exemption from payment of duty on services supplied to SEZ unit and Developer - the Appellant are eligible for exemption from payment of service tax on services provided to SEZ unit - appeal allowed - decided in favor of appellant.
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