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2023 (10) TMI 596 - AT - Service TaxExemption from GST - N/N. 04/2004-ST dated 31.03.2004 - sub-contractor of the main contractor M/s. Khurana Construction provided the service in the SEZ to Suzlon Infrastructure Ltd. Revenue has denied the exemption to the appellant on the ground that the appellant being sub- contractor provided the service not to the SEZ but to the main contractor i.e. M/s. Khurana Construction, therefore, they are liable to pay the service tax. HELD THAT:- Even though the service was provided by the appellant on the behest of the main contractor M/s. Khurana Construction but there is no dispute that the service was provided in relation to various operations of the SEZ and the services was undisputedly consumed in the SEZ therefore, the appellant has provided the service in SEZ. Accordingly, they are eligible for exemption Notification No. 04/2004-ST dated 31.03.2004. In view of the COMMISSIONER OF SERVICE TAX-I VERSUS FEDCO PAINTS AND CONTRACTS [2017 (5) TMI 338 - CESTAT MUMBAI], it is settled that the service of sub- contractor provided in SEZ shall be eligible for exemption under Notification No. 04/2004-ST and other identical notifications. The impugned order is not sustainable, hence, the same is set aside - Appeal is allowed.
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