Denial of ab initio exemption from Service Tax - SEZ unit - the ...

SEZ Unit Wins Service Tax Exemption for Dormitory Construction Linked to CSR Activities u/s 26(1)(e) of SEZ Act.

August 14, 2023

Case Laws     Service Tax     AT

Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR activities are intricately linked with the appellant’s business and hence, must be regarded as contributing for carrying out authorized operations in the SEZ and consequently, the same are also covered under Section 26(1)(e) of the SEZ Act. - Benefit of exemption allowed - AT

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