The CESTAT, Mumbai in M/s. Hiranandani Builders v. Commissioner of Service Tax-VII, Mumbai [Service Tax Appeal No. 86258 of 2016 dated August 28, 2023] set aside the demand order and held that, the Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area.
Source a2ztaxcorp
