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2018 (7) TMI 334 - AT - Service TaxServices rendered to SEZ unit - Benefit of N/N. 4/2004-ST dated 31.03.2004 - denial on the ground that the services are not consumed within SEZ - whether the appellants are eligible for the service tax exemption under the N/N. 4/2004 for the services rendered to SEZ unit? - Held that:- The intention of the notification as well as Section 26 of the SEZ Act, is to exempt the taxes/duties payable on goods and services provided to SEZ unit/developer, the supply of goods and services to SEZ being deemed exports. Therefore, taking into consideration the impact of Section 51 of the SEZ Act which provides for overriding effect over any other law, the benefit of tax exemption cannot be denied by giving a restrictive interpretation to N/N. 4/2004. The notification which superseded N/N. 4/2004 has categorically stated that whether or not the taxable services are provided inside the SEZ’ the exemption is available. Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered as consumed within SEZ. It also needs to be mentioned that for availing the services, the SEZ has to get these services approved by the Development Commissioner - Appeal allowed - decided in favor of appellant.
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