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2018 (2) TMI 1868 - AT - Service TaxServices rendered to the Developer or Units situated within the SEZ - N/N. 17/2002-S.T., dated 21-11-2002 as well as the N/N. 4/2004-S.T., dated 31-3-2004 - Held that:- Initially N/N. 17/2002 was issued. Even though there was a requirement of an authorization to be given by a Committee headed by Chief Commissioner, it has been submitted that such Committee was never set up and hence, there was no opportunity for obtaining such a certificate - the appellant has rendered the CHA service to units within the Special Economic Zone and hence; the services may be considered as having been utilized within the zone. There is no dispute on the fact that such services have been rendered by the appellant to the developer or units which are situated within SEZ and hence denial of the benefit of the two exemption notifications for minor procedural violation is not justified. Appeal allowed - decided in favor of appellant.
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