2015 (12) TMI 1273

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..... ORDER Per D N Panda Learned counsel submits that pick-up and dropping of the employees in the SEZ shall be amounting to service provided to SEZ. Therefore, no service tax is realizable from the appellant. The other alternative argument of the appellant is that the Ministry by letter dated 19.11.2013 has clarified that the services provided by the appellant shall fall in exclusion category as app .....

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..... scope of exclusion. Appellants case does not appeal to be appreciated at this stage that above service fall in the exclusion category and that too when exclusion was permitted by Ministry beyond the date of adjudication period. Thirdly, it also does not appear to commonsense that the services has any integral connection to appreciate as input service. Following the decisions cited in (a) Norasia C .....

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