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2023 (10) TMI 1379

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..... pellant being sub-contractor provided service in SEZ on behalf of the main Contractor - HELD THAT:- Revenue has denied the exemption on payment of service tax under Notification No. 09/2009-ST only for the reason that the appellant being a sub-contractor, have not provided service directly to the SEZ unit or developer of SEZ. On perusal of notification, it is found that notification prescribes tha .....

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..... capacity of sub-contractor but in relation to the authorised operations in SEZ are clearly eligible for exemption Notification No. 9/2009- ST dated 03.03.2009 as amended - The impugned order is set aside - appeal allowed. - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri D.D. Rishi, Advocatefor the Appellant Shri P. Ganesan, Superintendent (AR) for .....

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..... ion also provided exemption to the service provided for the operation of SEZ therefore, even though the appellant being sub-contractor not provider of service to SEZ unit or to developer but it is undisputed that the service is provided in SEZ which is sufficient requirement for eligibility for exemption under Notification No. 09/2009-ST. 4. Shri P. Ganesan, learned Superintendent (AR) appearing o .....

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..... received by a developer or unit of SEZ. In the facts of the present case, there is no dispute that appellant have provided service which are approved by the concerned authority in relation to the authorised operations in SEZ therefore, in our considered view, even the appellant is sub-contractor but the condition of providing service to authorised operation has been satisfied. Therefore, exemption .....

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