2016 (7) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Unit located in Hyderabad and also operates as a unit in Domestic Tariff Area in Bangalore. The appellant filed a refund claim on 16-08-2012 in respect of service tax paid on purchase of software license meant for the authorized operations in their SEZ unit as per the Notification No.17/2011 ST dated 1-3-2011. 2. A show cause notice dated 12-11-2012 was issued to the appellant proposing to deny the refund claim, inter alia, on the ground that the refund claim was not accompanied by Form A-1 as provided in Notification No-17/2011 ST dated 01-03-2011. The said show cause notice was served upon the appellant on 17-12-2012. A personal hearing was scheduled for 22-11-2011, a date prior to service of notice. The Order-in-Original was passed on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant has to furnish Form A-1 declaration. The appellant apprehends that as the Commissioner (Appeals) observed that they are bound to furnish Form-A1, the adjudicating authority will not sanction refund without furnishing such document. Hence this appeal. 5. The learned counsel appearing for the appellant, Shri Harish Bindu Madhavan submitted that while claiming refund, as per clause (c ) of para 2 of the Notification No.17/2011-ST dated 01-03-2011 a declaration in Form A-1 is to be filed by the Developer or Unit of SEZ who does not, own or carry out any business other than SEZ operation. The appellant is carrying out both SEZ as well as DTA operations. Therefore, as per the notification, the appellant is not required to file Form A1 d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ads as under: I/we declare that we do not own or carry out any other business of providing taxable service or manufacture , in the domestic tariff area ; I/we are aware that the declaration in valid only for the purpose specified in Notification No.......................dated................ and is subject to conditions 9. The appellant has DTA operation also and if they file such declaration it would be a false declaration. The contention of the appellant that they are not required to file Form A-1 declaration as per the notification and that they may not be forced to file a declaration which is not applicable to them is not without force . 10. The wordings in clause ( c) of para 2 of the notification 17/2011 ST dated 01-03-2011 is v....