𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝘁𝗼 𝗦𝗘𝗭 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Services related to erection, commissioning, and installation consumed wholly within SEZ are exempt from service tax. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Neo Structo Construction Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: The appellant provided services to an SEZ unit, availing exemption under Notification No. 4/2004-ST. A show-cause notice was issued for demanding service tax, arguing payment first and refund later under Notification No. 9/2009-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that services used and wholly consumed in an SEZ were exempt from service tax under Notification No. 9/2009-ST, later amended by Notification No. 15/2009-ST. It also confirmed that under the SEZ Act, supplies to SEZs are not subject to service tax, making the demand unsustainable.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Neo Structo Construction Pvt Ltd vs. C.C.E. & S.T.-Surat-i 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 07 February 2023 📜 This ruling clarifies that services provided to SEZs for use within the zone are exempt from service tax, including those that are amended retroactively.