Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SEZ Service Tax Exemption | Section 26(1)(e) Overrides Notification Conditions : Customs, Excise and Service Tax Appellate Tribunal
The CETAT holds that Section 26(1)(e) of the SEZ Act, 2005 overrides conditional exemptions under Notification No. 4/2004-ST, granting automatic service tax exemption for services provided to SEZ units.