Service Tax exemption under SEZ Act cannot be denied for procedural infirmities

eClerx Services Limited Vs Commissioner of CGST &Central Excise (CESTAT Mumbai)

It was alleged that between June 2009 and February 2011, the appellant herein had rendered ‘taxable service’ valued at ₹ 80,16,46,587 on which the liability of ₹ 8,25,69,598 should have been discharged and, in accordance with notification no. 9/200

Please become a Premium member. If you are already a Premium member, login here to access the full content.