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2011 (3) TMI 639 - AT - Service TaxExemption - Notification No. 4/2004 -ST dated 31.3.04 - SEZ Units - This Rule states that exemption from service tax is available to services rendered to a unit in the SEZ for the authorised operations - There is no dispute that the containers provided to the units in the SEZ have been used by such units for the authorised operations, namely, for bringing inputs for manufacture and carrying the finished goods out of SEZ for export purposes - Therefore, the impugned services relating to supply of containers in the SEZ are exempt from payment of service tax - Decided in favour of assessee.
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