Held - As per the sub-para (c) of notification no. 15/2009-ST., if the service provided is for use in authorized operations in the SEZ shall be exe.....

Held - Section 16 of the IGST Act, 2017 referred to above deals with Zero rated supply ie. For supplies of goods or services or both, which include.....

Held - Since as per the documents produced along with appeal, there is no dispute in respect of the fact that these services have been provided to .....