2015 (1) TMI 685

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.... JUDGEMENT Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) sanctioned the refund claims to the respondents on account of the fact that service tax paid on the services which have been consumed only in SEZ is entitled for refund claim. The respondents also filed Cross-objection to the appeal of the Revenue. 2. The sole contention of the revenue is that vide ....

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.... is only the intention of the Revenue officer. Similar, issue came up before this Tribunal in the case of Tata Consultancy Services Ltd. Vs. Commr. Of Ex. & S.T. (LTU), Mumbai reported in 2013 (29) STR 393 (Tri.) wherein this Tribunal has observed as under:         6.2 Coming to the next question, whether in respect of the services which were wholly consumed a....

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....ervices are provided inside the SEZ, from the whole of the service tax leviable thereon under Section 66 of the Finance Act, 1994. The refund procedure given below for operationalising the exemption applies to services which are procured from outside in respect of which the service tax liability has to be discharged first and the refund claim subsequently. In the case of services which are wholly ....