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2017 (4) TMI 282 - CESTAT MUMBAIDeduction - Services provided to SEZ - Other income like dividends, interest etc. - Service Tax on job-work done - Purchase of stationery, etc. - whether the cum-tax benefits allowed in respect of above services justified or not? - Held that: - it is settled law that no service tax liability arises in respect of services provided to SEZ units or SEZ unit developers, hence there is no merits in the revenue's appeal on this point. We also note that the reimbursable amount sought to be taxed by revenue are in fact actual cost of stationery etc., hence adjudicating authority was correct in dropping demands on this count. As regards service tax liability on job-work involved, it is the claim of the learned counsel for the respondent that they have already discharged service tax liability. This particular point needs further clarification - the adjudicating authority needs to reconsider the issue in respect of the cum-tax benefit claimed, as also the job-work issue - appeal allowed by way of remand.
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