TMI Blog2014 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ay penalty equal to the amount - Held that:- there is no dispute and both sides agree that the services have been provided to SEZ Unit / SEZ developer. In these circumstances, the impugned order has no merit and, accordingly, the impugned order is set aside - Decided in favour of assessee. - ST/132/2012-DB - Final Order No . 20420 / 2014 - Dated:- 28-3-2014 - B S V Murthy And S K Mohanty, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the following sub-rule shall be inserted with effect from the 10th day of February, 2006, namely : (6A) The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the taxable services are provided, without payment of service tax, to a Unit in a Special Economic Zone or to a Developer of a Special Economic Zone for their authorized operations. 3. In this case ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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