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2010 (1) TMI 338 - AT - Service TaxStay- The issue involved is regarding reversal of Cenvat credit on account of 8% of the value of the exempted services rendered by the appellant to the Special Economic Zone (SEZ) units. The contention of the Revenue is that since these services are exempted by Notification No. 4/2004 dated 31-3-2004, the appellants having provided dutiable as well as exempted services are liable to pay an amount equal to 8% of the value of the services. Held that- services rendered to SEZ unit by DTA unit treated as export of service. prima facie case made out. Recovery of more than Rs. 8 crore stayed.
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