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

Statutory Instrument Cannot Restrict Unconditional Exemption for SEZ Services; Statute Prevails in Conflicts.

September 16, 2016

Case Laws Service Tax AT

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

Statutory Instrument Cannot Restrict Unconditional Exemption for SEZ Services; Statute Prevails in Conflicts.

September 16, 2016

Case Laws Service Tax AT

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