TaxTMI 
TaxTMI 
2015 (3) TMI 182
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....wadi, Pune, is a unit in the Special Economic Zone and are engaged in providing Information Technology Support Service and Business Process Outsourcing Services. For rendering these output services, they receive various input services such as CHA services, Management Consultancy services, Business Support Services, Manpower Recruitment services, Chartered Accountant s services, Event Management Services & IT software services. All these services are duly approved by the Development Commissioner. SEZ, as eligible input services. In respect of these input services, the appellant claimed refund of service tax paid thereon under the provisions of notification No. 9/2009-ST dated 3-5-2009 as amended by notification No.15/2009 ST dated 20-5-2009 ....
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....ppellant is rightly entitled for the exemption. 4. The ld. Additional Commissioner (AR) appearing for the Revenue re-iterates the findings of the lower appellate authority. 5. Considered the submissions made by both the sides. 5.1. An identical question was considered by this Tribunal in the cases of Tata Consultancy Services and Wardha Power Company cited supra and this Tribunal held as follows:- "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, whether the appellants can be granted refund under Notification No. 09/2009-ST dated 3.3.2009 as amended by Notification No. 15/2009-ST dated 20.5.2009 through which amendment a condition was i....
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....e, there is no dispute that the services were provided in relation to the authorized operations of the appellant within the SEZ. From the records it is seen that the appellant has filed the refund claim within the time period provided for in Section 11B and the appellant has borne the incidence of taxation. 6.3 Services provided to a SEZ or unit in the SEZ is deemed as export as per the provisions of Section 2 (m) (ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the SEZ. As per Section 51 of the said SEZ Act, the said provisions prevail over the provisions contained in any other law for the time ....