2016 (6) TMI 446

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....t of specified services required for authorized operation in unit duly approved by the approval committee was not submitted.  (ii) Refund of Rs. 24,660/- rejected as claim filed late.  (iii) Reduced payment against billed amount. 2. The Ld. Consultant for the appellant has pleaded that as far as grounds No. (i) and (ii) are concerned in the appellants own case vide CESTAT order No. ST-A/53881-53883/2015 dated 26.11.2015, the issue has been decided in favour of the appellant. As regards, the reduced payment, the Ld. Consultant stated that payment was reduced only to the extent of TDS which was deducted and deposited in the Government account on behalf of the service provider and therefore in effect the entire ....

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....that Notification Nos. 9/2009 and 15/2009 merely contour the process by which the benefit of exemption/immunity to tax is operationalised. Notification Nos. 9/2009 and 15/2009 have provided a facilitative regime whereby a developer or units of SEZ, as recipients of taxable service are enabled the facility of claiming refund of Service Tax, remitted by taxable service providers in relation to the taxable services provided to a unit in a SEZ. On this harmonious construction, the immunity to Service Tax provided 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 fr....

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....also has a factory where they claim refund of service tax under Notification No. 41/2007-ST and were following similar timeline in this case also. In these circumstances we are of the view that given the fact that there is a provision for condoning the delay in the notification No. 9/2009-ST and the delay was not unreasonable or deliberate, the delay deserved to be condoned and we condone the same. 7. As regards the rejection of refund proportionately on account of deduction from the invoice in the name of TDS, we would like to state that TDS is deducted and deposited on behalf of the service provider and therefore the amount of TDS deducted has to be treated as the payment made for the service and deposited with the Govt. on behalf of t....