TMI Blog2011 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided to the units in the SEZ have been used by such units for the authorised operations, namely, for bringing inputs for manufacture and carrying the finished goods out of SEZ for export purposes - Therefore, the impugned services relating to supply of containers in the SEZ are exempt from payment of service tax - Decided in favour of assessee. - 1168 to 1169 of 2010 - ST/136-137/2011 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax on taxable service provided to a unit in the SEZ and since the appellants have precisely done that, irrespective of the fact that the containers have carried cargo out of SEZ territory, the exemption cannot be denied to them. He also states that the SEZ Act and SEZ Rules have been framed subsequent to Notification No. 4/2004 -ST dated 31.3.04 and they correctly bring out the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Developer and entrepreneur. - (1) Subject to the provisions of sub-section (2), every Developer and the entrepreneur shall be entitled to the following exemptions, drawbacks and concessions, namely:- (a) xxxx (b) xxxx (c) xxxx (d) xxxx (e) Exemption from service tax under Chapter V of the Finance Act, 1994 (32 of 1994) on taxable services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m service tax is available to services rendered to a unit in the SEZ for the authorised operations. There is no dispute that the containers provided to the units in the SEZ have been used by such units for the authorised operations, namely, for bringing inputs for manufacture and carrying the finished goods out of SEZ for export purposes. Therefore, we are of the view that the impugned services re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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