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HomeIndirect TaxesExemptions Under SEZ Act, 2005 Overrides Finance Act, 1994: CESTAT

Exemptions Under SEZ Act, 2005 Overrides Finance Act, 1994: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the exemption available under the Special Economic Zones Act, 2005 overrides the provisions of the Finance Act, 1994. The bench of Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) ruled that service tax cannot be levied on…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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