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2014 (10) TMI 309 - AT - Service TaxLevy of tax under ‘tour operator service’ and ‘rent-a-cab’ service - transportation of employees of SEZ units to-and-fro from the places of employment within the SEZ - Held that:- Prima facie, in view of the provisions of Rule 31 of the Special Economic Zone Rules, 2006, issued in conformity with provisions of Section 26(1)(e) of the SEZ Act, 2005; provisions of exemption Notification No. 4/2004-S.T., dated 31-3-2004 [providing exemption from liability to Service Tax on providing of any taxable service to a developer of the Special Economic Zone or a unit (including a unit under construction) of a Special Economic Zone by any service provider, for consumption of service within the Special Economic Zone]; and the judgment of the learned Division Bench of this Tribunal in Norasia Container Lines v. Commissioner of Central Excise, New Delhi reported in [2011 (3) TMI 639 - CESTAT, NEW DELHI], (the judgment having explained the scope of the provisions of SEZ Act, 2005 and of Rule 31 and the scope of Exemption Notification No. 4/2004-S.T.), the petitioner is seen to have made out a strong prima facie case for grant of waiver and stay - Stay granted.
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