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2013 (12) TMI 438 - AT - Service TaxViolation of provisions of Rule 6 (3) or Rule 6(3A) - Services provided exempted from payment of Service Tax vide Notification No.4/2004-ST, dt.31.03.2004 - Demand of service tax - Availment of exempted granted to the service provider for the services rendered to a unit in SEZ or a developer of a unit in SEZ - Held that:- appellant had provided services to MPSEZ. It is also undisputed that the appellant had discharged the Service Tax liability. On perusal of the retrospective amendment as has been brought in by Finance Act, 2012 by Section 144, we find that the Central Government has categorically stated that if any services are rendered to a unit situated in SEZ, the said services cannot be termed as exempted services - Therefore, impugned order is unsustainable - Decided in favour of assessee.
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