2013 (7) TMI 590

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....A For the Respondent: Shri Amresh Jain, DR JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Mahindra World City (Jaipur) (hereinafter referred to as appellants) against the Order in Appeal No. 55/2011 dated 10.02.2011 passed by Commissioner of Central Excise (Appeal) Jaipur I. 2. Brief facts of the case are that appellants, holder of service tax registration No. AAECM 4950CST....

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.... 4. Heard both sides. 5. We find that in this case refund has been filed for the period May 2007 to March 2009 on 26.08.2009. In the refund application appellants stated that due to ambiguity of Notification 4/2004 dated 31.03.2004 they have paid the service tax amount which was not payable. We find that under Notification 4/2004 services provided by service provider consumed in SEZ by a Dev....

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....ore uphold this finding of the Commissioner (Appeal). 7. We also note that Notification 4/2004 exempts services consumed inside the SEZ. There is no exemption in respect of services consumed outside SEZ. In absence of any exemption, there is no question of refund. We uphold this finding of the Commissioner (Appeal) also. 8. Appellants are service recipient and under clause (e) of 11B (2) of ....