2015 (2) TMI 474

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....The appellant is in appeal against impugned order of Commissioner (Appeals) in which the Commissioner agreed with the order of the Asst. Commissioner in rejecting the refund claim filed by the appellant amounting to Rs. 9,72,169/- for the period June 2009 to September 2009. 2. The facts are that the appellant is an unit is SEZ and engaged in providing export IT services and business support ser....

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....ervices provided to SEZ Units where the services are wholly consumed within the SEZ the services being provided from outside are exempted from payment of service tax. Where these services were not wholly consumed within the SEZ, Notification 9/2009 read with Notification 15/2009 provided that the service receiver in the SEZ is eligible for refund of the tax paid on the input service. The matter is....