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2017 (12) TMI 1504 - HC - Service TaxLevy of service tax - service provided in SEZ units - case of Revenue is that in the absence of all the agreement copies, there is every possibility that the assessee may have provided services at places outside the SEZ in respect of other units also - Held that: - Under Notification No.4 of 2004 dated 31.03.2004, taxable services of any description, as defined in Section 65(1)(90) of the Finance Act, 1994, provided to a developer of a SEZ or a unit of a SEZ by any service provider is exempted from the whole of the service tax leviable thereon, subject to conditions. The Tribunal failed to note that the assessee produced invoices clearly indicating that the services provided by him were in a SEZ - As the Tribunal did not take note of these factual aspects while considering the application filed by the assessee for waiver of the predeposit and stay and straight away directed deposit of the entire assessed liability as a condition precedent, consequent upon which the appeal itself came to be dismissed thereafter owing to his failure to do so, we are of the opinion that the orders under appeal cannot be sustained and the Tribunal necessarily has to examine the matter afresh - matter on remand.
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