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CESTAT Grants SEZ Service Tax Exemption as Place of Rendering Service Is Irrelevant
Case Law Details
- Case Name
- SMTT Holidays Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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SMTT Holidays Vs Commissioner of GST & Central Excise (CESTAT Chennai)
In SMTT Holidays Vs Commissioner of GST & Central Excise, the CESTAT Chennai examined whether service tax was payable on hire charges collected by the appellant for providing transportation services to an SEZ unit. The appellant, registered as a provider of Tour Operator services, had provided cars on hire for transportation of staff to M/s Computer Science Corporation of India (P) Ltd., located in MEPZ-SEZ, during the period from May 2008 to April 2011. During audit, the Department alleged that ser...
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