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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Provision of services to SEZ unit - man power supply service - ...

Service Tax

August 12, 2021

Provision of services to SEZ unit - man power supply service - Section 51 of SEZ Act, 2005 is to have an overriding effect. The denial of the benefit of exemption by relying upon procedural requirement of a notification would be against the provisions laid down in the SEZ Act - the demand of service tax under Man power service cannot sustain. - AT

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