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2017 (10) TMI 213 - CESTAT HYDERABADCourier services - taxability - benefit of N/N. 9/2009-ST dated 3.3.2009 and 17/2011-ST dated 01.3.2011 - It is the case of the Revenue that the said exemption was eligible only if the services are “wholly consumed” within the SEZ and that the services rendered by the appellant are partly outside the SEZ and partly within the SEZ - Held that: - the said notification extends the benefit of non-payment of service tax to a person who renders services to developer or units in Special Economic Zone for consumption in special economic zone - Similar issue came up before the Tribunal in the case of Orix Auto Infrastructure Services Ltd Vs CST Mumbai [2015 (11) TMI 346 - CESTAT AHMEDABAD] wherein the benefit of similarly placed N/N. 4/04-ST was considered and the Bench took a view in favor of the appellant and held that There is no dispute that the appellant herein rendered service of tour operator for transportation of employees of a unit situated in SEZ - appeal allowed - decided in favor of appellant.
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