Service Tax Demand on Rent-a-Cab Services to SEZ Set Aside as SEZ Act Grants Exemption

Nine Wheels Rent-A-Cab Vs Commissioner of Central Tax Rangareddy – GST (CESTAT Hyderabad) The appeal was filed against the Order-in-Appeal dated 31.07.2013 passed by the Commissioner (Appeals), which had upheld the demand of service tax amounting to ₹20,23,419 along with interest under Section 75 of the Finance Act, 1994. The appellant was engaged in providing Rent-a-Cab services to various clients, including units located in Special Economic Zones (SEZ). During the period 2008–09, the appellant provided services to a unit situated in an SEZ, namely M/s Wipro Ltd., and claimed exempt...