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

Manpower supply to SEZ units exempt from service tax; Section 51 SEZ Act, 2005 overrides procedural requirements.

August 12, 2021

Case Laws Service Tax AT

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

Manpower supply to SEZ units exempt from service tax; Section 51 SEZ Act, 2005 overrides procedural requirements.

August 12, 2021

Case Laws Service Tax AT

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