Service Tax is exempt for authorized operations conducted within SEZ

Inox India P Ltd. Vs C.C.E.-Kutch (Gandhidham) (CESTAT Ahmedabad) The recent judgment by the CESTAT Ahmedabad in the case of Inox India P Ltd. vs Com-missioner of Central Excise highlights the exemption of service tax for operations conducted with in Special Economic Zones (SEZ). The CESTAT, Ahmedabad held that once the legislature by way of an enactment has provided certain exemptions, any notification issued under any other enactment will not take away the right of the exemption from payment of the Service Tax to the Appellant for the activity while falls under category of the authorized ope...