Service Tax – Cestat Ahmedabad: Service of erection, commissioning and installation used and wholly consumed in the SEZ are exempted – Also, all the supplies of goods and services made to SEZ are not chargeable to duty or Service tax; If any amendment is brought whereby, the earlier terms of the notification is substituted then, such amendment shall be effective from retrospective effect i.e. from the date of original notification - Appeal allowed [Order attached]

08-Feb-2023 15:17:31