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2016 (9) TMI 509 - SC - Income Tax'Service' eligible for exemption under Section 10AA - trading activity carried on by the SEZ unit of the respondent-assessee - Held that:- A perusal of the order of the High Court [2013 (10) TMI 1418 - ANDHRA PRADESH HIGH COURT] shows that this aspect is not considered and brushed aside by merely saying that the Tribunal has held it to be a 'service' and that it is a question of fact. No doubt, insofar as activity carried on by the respondent-assessee is concerned, factual aspects are not in dispute. However, whether that would constitute 'service' within the meaning of Section 10AA of the Act would be a question of law and not a question of fact. The High Court is, therefore, in error in not entertaining the said plea and dismissing the appeal of the Revenue by labelling it as a question of fact. We, accordingly, set aside the order of the High Court and remand the case to the High Court to decide the aforesaid question of law.
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