2014 (9) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice tax of Rs. 23,10,250/- along with interest on the ground that the applicant provided business auxiliary service and renting of immovable property service. The applicant had already paid the service tax of Rs. 12,19,684/-. The applicants are only contesting the demand of Rs. 10,90,521/- which is confirmed on the ground that the applicant provided business auxiliary service. 4. The contention of the applicant is that the applicants are entitled for the benefit of Notification 4/2004-ST dated 31.3.2004 as the impugned services are rendered to M/s. A2Z Online Services Pvt. Ltd. which was duly authorized by the developer i.e. M/s. EON Kharadi Infrastructure Pvt. Ltd. hence the applicants are entitled for the benefit of the Notification. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....omic Zone - Notification No.17/2002-ST superseded.     In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994)  and    in supersession of the notification  of the Government of India in the erstwhile Ministry of Finance and Company Affairs ( Department of Revenue), No. 17/2002-ServiceTax, dated the 21 st   November, 2002, published  in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 21 st November, 2002, vide, G.S.R.777(E), dated the 21 st November 2002, except as respects things done or omitted to be done before such supersession , the Central Government being satisfied that it is necessary in the pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Official Gazette, from time to time by the Government of India in the Ministry of Commerce and Industry;         (2) " developer " means  a person engaged  in development or operation or maintenance of Special Economic Zone,  and  also includes any person authorised for such purpose by any such developer;         (3) " Special Economic Zone" means a zone  specified as Special Economic Zone  by the Central Government in the notification issued  under clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944). 9. The contention of the applicant is that the applicants were d....