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2019 (6) TMI 773 - AT - Service TaxNon-payment of service tax - Works Contract Services - Revenue is of the view that the appellant is liable to pay service tax in terms of N/N. 9/2009-ST dt.3.3.2009 - HELD THAT:- As the appellant has provided services to SEZ unit and in terms of section 26 of Special Economic Zone, 2005, the appellant was not required to pay service tax. Accordingly, in terms of Notification No.9/2009 dt.3.3.2009, the appellant is not required to pay service tax. Therefore, the demand of service tax raised against the appellant is set aside - appeal allowed - decided in favor of appellant.
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