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2017 (9) TMI 783 - AT - Service TaxSub-contract - services utilized fully in SEZ - whether the appellant is entitled to exemption from Service tax in terms of N/N. 4/2004-ST read with N/N. 9/2009-ST as amended by N/N. 15/2009-ST which provided for exemption to the provider of service if such services are provided for utilization fully in the SEZ? - Held that: - the approval should be either by the Deputy Commissioner and/or Board of approvals as the case case may be. Here, admittedly the work order has been issued by Deputy Commissioner, SEZ. Hence it amounts to providing and consuming service to SEZ and/or allotted through NBCC, as the operating agency to the appellant - Thus, there is ipso facto approval of the Deputy Commissioner of the SEZ. No further approval of the Approval Committee is required under the facts and circumstances. Appeal allowed - decided in favor of appellant.
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