TMI Blog2011 (2) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the language of the relevant Section of the SEZ Act, and in the absence of dispute regarding provision of taxable services to SEZ Unit, prima facie case for waiver has been made out and therefore we dispense with the requirement of pre-deposit of the amounts in dispute and stay recovery thereof pending the appeal - ST/693/2010 - 201/2011 - Dated:- 7-2-2011 - Ms. Jyoti Balasundaram, Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 26(1)(e) of the SEZ Act which provides exemption from service tax on taxable service provided to a developer or unit to carry on the authorized operations in a Special Economic Zone and there is no dispute that taxable services was provided to a SEZ unit which carried on authorized operations. The case of the Department is that Notification in question exempts service tax only on servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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