No service tax on services provided by SEZ developer to units in SEZ

Hiranandani Builders Vs Commissioner of Service Tax-VII (CESTAT Mumbai) Introduction: The CESTAT Mumbai recently released an order in the case between Hiranandani Builders and the Commissioner of Service Tax-VII. The judgment set a precedent, stating that the Revenue has no authority to collect service tax from developers of Special Economic Zones (SEZs) when providing services to units within the SEZ. This article dissects the case, examining its implications and the specific laws and notifications involved. Background and Brief Facts: The appellant, Hiranandani Builders, is a registered Serv...