HC explains exemption from service tax to SEZ Developer or Unit to carry on authorised operations

GMR Aerospace Engineering Limited Vs Union of India (Telangana and Andhra Pradesh High Court) Hon’ble Telangana and Andhra Pradesh High Court in GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER Vs. UNION OF INDIA AND OTHERS mentioned that as long as the services are used for authorized operations of the SEZ unit. the same should be exempted from the levy of tax. FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Challenging an Order-in-Original passed by the Commissioner of Central Tax (5th respondent), confirming the demand of service tax for the period October, 2011 to March, 2016 ...