2015 (1) TMI 685

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 notification No.15/2009-ST dt. 20.5.2009 if....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 and which were fully exempt from payment of duty, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le 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 consumed within the SEZ, there is no necessity to....