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2018 (3) TMI 1595 - AT - Service TaxBenefit of N///N. 4/2004-ST dated 31.3.2004 - The department was of the view that such exemption is restricted to those services which are consumed within the SEZ. That therefore the appellants are not eligible for the exemption - Held that: - The import/export cargo services are provided by the appellant to the SEZ units are definitely consumed by the SEZ Unit. The denial of exemption alleging that these are not consumed entirely within the SEZ unit does not find favor - exemption allowed - appeal allowed - decided in favor of appellant.
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