2017 (5) TMI 894

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....h. Arun Kumar, Deputy Commissioner (AR) for the Respondent [Order per: M. V. Ravindran.] 1. This appeal is directed against Order-in-Appeal No 291 (H-IV) dated 31.12 2012 2. The relevant facts that arises far consideration are, appellant filed refund claims for the refund of service tax paid on Banking and Financial Services and Real Estate Agents and Consultant Services. The service prov....

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....s of mentioning of said two services, in the list of services as required for authorized operations in 2008 itself. It is his submission the lower authorities were asking for revised list by interpretating Clauses of 17/2011-ST and reads the said notification and submits that the same does not indicate that from time to time the assessee is required to get fresh certificate from Development Commis....

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.... and Real Estate Agents Services were consumed by the appellant as an unit/developer in SEZ during the relevant period When there is no dispute that services are consumed in a SEZ the question of rejecting the refund claim in itself is incorrect. 8. Secondly, I notice from the records Development Commissioner vide letter dated 17.02.2009 wherein list of services which are used for authorized op....