2013 (12) TMI 438

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....(MPSEZ) to develop Special Economic Zone. While providing the services of Cargo handling services, Port services, Supply of tangible goods etc., the appellant herein charged and paid the Service Tax at appropriate rate. Lower authorities were of the view that the services provided by the appellant to MPSEZ were exempted from payment of Service Tax vide Notification No.4/2004-ST, dt.31.03.2004. Therefore, the appellant, having provided exempted services is required to pay 8% or 10% of the exempted services rendered. Coming to such conclusion, that there was violation of provisions of Rule 6 (3) or Rule 6(3A), show cause notice was issued to the appellant. The appellant resisted the show cause notice on various grounds. The adjudicating autho....

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....tive amendment as has been brought in by Finance Act, 2012 by Section 144, we find that the Central Government has categorically stated that if any services are rendered to a unit situated in SEZ, the said services cannot be termed as exempted services. We may reproduce the said retrospective amendment. Amendment of Rule 6 of CENVAT Credit Rules, 2004. 144. (1) In the CENVAT Credit Rules, 2004, made by the Central Government in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 (1 of 1944), sub-rule (6A) of Rule 6 as inserted by Clause (ix) of Rule 5 of the CENVAT Credit (Amendment) Rules, 2011, published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Depart....