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2015 (9) TMI 1088 - AT - Service TaxDenial of exemption claim to SEZ units - Notification No.4/2004-ST dated 31.3.2004 - Held that:- The appellate order demonstrates piecemeal reading of the notification. It not only grants exemption to the service provider providing service to a developer of SEZ but also service provided to a unit of SEZ for consumption thereof within the said location is exempt. But the authorities erroneously constructed the purview of the notification. There is no finding that the appellant is not a management consultancy service provider to a unit in SEZ. It is on record that it was provider of such service but it was not registered. Appellate authority did not doubt status of the appellant. Therefore, denial of the benefit of the notification to the appellant shall result in mockery when the appellant satisfies condition of the notification - Decided in favour of assessee.
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