2015 (2) TMI 146

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.... Service Tax paid on input services i.e. Telecommunication services, Management or Business Consultants services, Information Technology Software services, Business Support services. Revenue is of the view that, under Notification No. 9/2009-S.T. dated 3 rd March, 2009 as amended by Notification NO. 15/2009-S.T. dated 20th May, 2009, the taxable services provided for authorised operations in a Special Economic Zone and received by the developer or units of SEZ, the refund can granted only if the services are not wholly consumed within the SEZ. In the present case as the services were wholly consumed, the refund claims were rejected. 2. Heard both sides. 3. The learned Counsel submitted that there is no dispute that the services were u....

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....c Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone, from the whole of the service tax leviable thereon under section 66 of the said Finance Act:     Provided that-     (a) .................     (b) .................     (c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone...................." Notification No. 15/2009-ST     "In the said notification,-  &nbsp....

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....er of Central Excise vs. MDS Switchgear Ltd - 2008 (229) ELT 485 (SC). 7. Notification NO. 9/2009 exempts taxable service provided to SEZ Units. Once refund is provided for under this Notification, the overriding authority under Section 11(B) of the Central Excise Act as made applicable to the Finance Act, 1994, comes into play. Therefore, refund cannot be denied under the Act for procedural infraction of having paid the Service Tax which ought not to have been paid by the service provider. The matter already stands decided by the Co-ordinate Bench in the case of appellants themselves and in the case of Intas Pharma Ltd. (supra). 8. A point was raised by the learned AR that the appellants are managing various units outside of SEZ who ....