Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 346 - AT - Service TaxDemand of service tax - Rent-a-Cab Service provided to SEZ unit - benefit of Notification 4/2004-ST dated 31/03/2004 - Held that:- lower authorities have confirmed the demands only on the ground that the benefit of Notification 4/2004 is available only in those cases where services are consumed within the special economic zone and units situated therein while it is the case of the appellant that the services are rendered for transportation of the employees to and from their residences located outside SEZ. - There is no dispute that the appellant herein rendered service of tour operator for transportation of employees of a unit situated in SEZ. If that be so the ratio of the judgment of the Tribunal, [2013 (7) TMI 703 - CESTAT AHMEDABAD], will apply - Impugned order is set aside - Decided in favour of assessee.
|