Broekman Logistics India Pvt. Ltd. Vs Commissioner of GST (Tribunal-Chennai)

Storage & warehousing services provided within FTWZ to foreign clients. Department alleging leviability of tax on such services since POS of storage & warehousing service falls within India.

Held that Section 26 of the SEZ Act provides for exemption from service tax on taxable services provided to a Developer or Unit to carry on the authorised operations in a Special Economic Zone. Further Section 51 of the SEZ Act gives SEZ Act an overriding effect.

Hence, storage & warehousing services provided within FTWZ cannot be made liable to service tax.