2015 (9) TMI 1088

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..... ded to a unit of SEZ for consumption thereof within the said location is exempt. But the authorities erroneously constructed the purview of the notification. There is no finding that the appellant is not a management consultancy service provider to a unit in SEZ. It is on record that it was provider of such service but it was not registered. Appellate authority did not doubt status of the appellan .....

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..... ppeal remedy, the delay may be condoned and appeal admitted. 3. Considering the difficulties above, the delay is condoned and appeal is admitted. 4. Appellant invites attention to applicability of Notification No.4/2004-ST dated 31.3.2004 to submit that the services provided by it to a unit situated in the SEZ grants exemption to it from payment of service tax liability. But, both the author .....

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