2011 (2) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eriod May 2006 to November 2007, in terms of Notification No. 4/2004-S.T., dated 31-3-2004 - In the light of the language of the relevant Section of the SEZ Act, and in the absence of dispute regarding provision of taxable services to SEZ Unit, prima facie case for waiver has been made out and therefore we dispense with the requirement of pre-deposit of the amounts in dispute and stay recovery the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case for total waiver in the light of the language of Section 26(1)(e) of the SEZ Act which provides exemption from service tax on taxable service provided to a developer or unit to carry on the authorized operations in a Special Economic Zone and there is no dispute that taxable services was provided to a SEZ unit which carried on authorized operations. The case of the Department is that Notific .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X