Services to SEZ developer - N/N. 04/2004-ST - denial on the...
SEZ Service Tax Exemption Applies to Sub-Contractors Without Direct Contracts, Rules Court under Notification No. 04/2004-ST.
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Service TaxMay 8, 2017Case LawsAT
Services to SEZ developer - N/N. 04/2004-ST - denial on the ground that respondent was a sub-contractor and was never awarded a contract by SEZ developer - exemption cannot be denied to the assessee - AT