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2018 (6) TMI 131 - AT - Service TaxExemption on services provided in SEZ - deemed exports - Composition Scheme - Works Contract - Single Composite service - Whether the respondent is entitled for exemption of services provided in SEZ during the period April 2000 to March 2010 in terms of Provisions of Section 26 of SEZ Act, 2005 or not? Held that:- Services provided to a SEZ or unit in the SEZ is deemed as export as per the provisions of Section 2 (m) (ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the SEZ. The respondents is entitled for exemption on services provided in SEZ - appeal dismissed - decided against Revenue.
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