TaxTMI 
TaxTMI 
2017 (6) TMI 1029
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....ion no.15/2009-ST dated 20.05.2009. The appellants are engaged in the business of importation and distribution of Liquefied Natural Gas (LNG). They were also engaged in setting up of re-gasification facility (L& G Terminal) as a co-developer at the port based SEZ at Puthuvypeen, Cochin. They have availed certain services, in terms of contracts entered into with service providers, in connection with setting up of the said project at Cochin. In terms of the above notification, they are entitled for exemption of service tax payable on taxable services received by them subject to various conditions mentioned in the notification itself. The said exemption is to be claimed by the developers of SEZ by way of refund. The appellants filed two refund....
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....o the contractor and adjusted the service tax in the contract value, resulting in non-payment. This is not factually correct. The provisions, which are relied upon by the Original Authority regarding adjustment of service tax in the value is only relating to PLL ST, in case payable by the appellant and which shall be adjusted in the contract price. In the present case, the service tax paid on reverse charge basis are borne by appellants themselves and clause relating to adjustment of PLL ST is not relevant to examine the claim for service tax paid to the contractors. The service tax now claimed as refund has duly been paid by the appellant to the contractors and this can be categorically established by the documentary evidences. (e) Regar....
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....rded by the lower authorities. Regarding the nature and classification of service received by the appellant, we note that the invoice description need not actually replicate the words of the classification and taxable service. Generally, the invoice will mention the generic nature of activity as understood by the parties in contract. The exact classification of the activities subjected to service tax can be arrived at by perusal of the agreements and the nature of documents including invoices, which were used for claiming the consideration. The Original Authority has rather summarily recorded that the description of services received by the appellant does not match with the approved services and hence, the refund is not sustainable. We note....