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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Special Economic Zone (SEZ) - services rendered to SEZ - whether ...

Service Tax

September 16, 2016

Special Economic Zone (SEZ) - services rendered to SEZ - whether an unconditional exemption granted in a statute can be restricted by a statutory instrument issued in exercise of delegated authority under another statute that is hierarchically not even its equal in the event of a conflict - Held No - AT

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  1. Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially

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  3. Supply of services to SEZ - the interpretation advanced by the appellant would lead to a situation where a Special Economic Zone would not be subject to any laws of...

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