2015 (11) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ords it transpires that the issue involved in this case is regarding the confirmation of demand of service tax under the category of Rent-a-Cab Service. It is the case of the appellant that the said service tax liability does not arise as during the period October, 2005 to March, 2006 they had rendered the services of rent-a-cab service to a unit located in SEZ and by mistake paid the service tax and they are entitled for benefit of Notification 4/2004-ST dated 31/03/2004. We find from the records that both the lower authorities have confirmed the demands only on the ground that the benefit of Notification 4/2004 is available only in those cases where services are consumed within the special economic zone and units situated therein while it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvices and the exemption is extended to the services rendered to a unit in the SEZ for the purpose of authorised operation in the SEZ. 6. Rule 31 of the Special Economic Zone Rules, 2006 provides as under : Rule 31 The exemption from payment of service tax on taxable services under section 65 of the Finance Act, 1994 (32 of 1994) rendered to a Developer or a Unit (including a Unit under construction) by any service provider shall be available for the authorised operations in a Special Economic Zone. 7. This Rule also states that exemption from service tax is available to services rendered to a unit in the SEZ for the authorised operations. There is no dispute that the containers provided to the units in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d under Section 7 or 26 of the 2005 Act cannot be so interpreted as to be eclipsed the procedural prescriptions of Notification No. 9/2009 or 15/2009. These Notifications are calibrated to enable recipients of taxable services (exempt from liability to tax under the provisions of the 2005 Act), to claim refund of the Service Tax, wherever assessed and collected by Revenue or remitted otherwise by the taxable service provider, inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/sub-paragraph c of Notification No. 15/2009 cannot be inferred to have imposed any disability on the recipient of services consumed wholly within the SEZ, from seeking refund of Service Tax remitted on such transactions, by....