2009 (11) TMI 467

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.... lakhs four thousand and three only) paid by them in May 2006 and September 2006 towards Construction of Commercial Complex (CCC) service rendered by them. 2. Facts of the case are that under a contract with Tata Consultancy Ser vices Ltd. (TCS), JTPL constructed a commercial building for TCS and paid Service tax under the category CCC during the material period. ITPL obtained appropriate certificate on 26-6-06 to qualify for exemption as a developer of units in SEZ. Vide Notification No. 04/2004-S.T., dated 31-3-2004, services provided by a developer like the appellant to an SEZ units were exempted from service tax. ITPL and TCS revised the initial agreement and resolved to treat the service tax paid by TCS under CCC as advance payment to....

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.... Bank statement clearly showing the receipt of TCS payment (5) Copy of Agreement 3.2 After noting that the assessee had furnished the documents/information called for, the Assistant Commissioner rejected the claim by a cryptic order. The said order was a non-speaking order and did not justify the order of rejection as proposed in the show cause notice. The lower appellate authority improved the grounds for rejecting the claim without the same being backed by the proposals in the show cause notice. The ld. counsel for the appellants seeks to vacate the impugned order on the ground of failure of natural justice in the proceedings before the lower authorities. 4. The id. SDR supports the impugned order and findings on the ground that the m....