Service tax Exemption to SEZ not available if services not consumed within the SEZ

CESTAT, MUMBAI BENCH

DHL Lemuir Logistics (P.) Ltd.

V/s.

Commissioner of Central Excise, Mumbai

ORDER NO. S/644/2012/CSTAB/C-I

APPLICATION NO. ST/S/52 of 2012

APPEAL NO. ST/11 of 2012

MAY 16, 2012

ORDER

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