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2018 (7) TMI 174 - AT - Service TaxServices provided to a SEZ unit for services consumed within SEZ unit - interpretation of statute - services as cab Operator to IT/ITES SEZ companies by way of picking and dropping the employees - benefit of N/N. 4/2004 cit. 31.03.2004 - SCN alleges that the services have not been consumed within the SEZ unit. Held that:- The words 'in a SEZ' used in the said Rule has led to doubts as to whether services which are partly availed outside the SEZ like that of tour operator service/ Rent -a-cab service used for picking up and dropping employees are eligible for exemption from service tax - When the service is ultimately consumed within the SEZ unit, whether services commenced outside the unit /or ended outside unit is of no consequence. When in effect the services are consumed within SEZ, the benefit of notification cannot be denied. Further by virtue of Section 51 of the SEZ Act, the provisions of the SEZ Act, has overriding effect over the provisions contained in any other law - also, Rule 31 cannot restrict the benefit of exemption extended under the Act. Appeal dismissed - decided against Revenue.
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