2014 (10) TMI 309

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....onal Commissioner (AR), for the Respondent. ORDER The Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam-I passed the adjudication order dated 14-3-2011 confirming Service Tax demand of Rs. 55,24,538/-; appropriated Rs. 22,59,510/- already remitted under 'tour operator service' and 'rent-a-cab' service; and also levied interest and penalty as specified in the order. 2. ....

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....) of the SEZ Act, 2005; provisions of exemption Notification No. 4/2004-S.T., dated 31-3-2004 [providing exemption from liability to Service Tax on providing of any taxable service to a developer of the Special Economic Zone or a unit (including a unit under construction) of a Special Economic Zone by any service provider, for consumption of service within the Special Economic Zone]; and the judgm....