TaxTMI 
TaxTMI 
2017 (9) TMI 783
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....er the appellant is entitled to exemption from Service tax in terms of Notification No. 4/2004-ST read with Notification No. 9/2009-ST as amended by Notification number 15/2009-ST which provided for exemption to the provider of service if such services are provided for utilization fully in the SEZ. 2. The brief facts of the case are that the appellant is registered with the Service of Department for taxable services like Commercial or Industrial Construction, Construction of Residential Complex & Business Auxiliary Service. Vide Show Cause Notice dated 15/04/2014 for the extended period 2008-09 to 2010-11, among others, Revenue noticed that the appellant have provided construction services to the NSEZ, as a Sub-contractor through, M/....
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....prises vide Contract No. NBCC/GM-RBG (E & I)/NSEZ/Noida/2008/4385 dated 22/10/2008. Accordingly, alongwith other demands it was proposed to disallow an amount of Rs. 17,51,124/- leviable and payable on the amount received against taxable services under the head 'commercial or industrial construction' rendered by the appellant during the period 2008-09 to 2010-11 to the NSEZ, with further proposal of interest and penalty. 3. The Show Cause Notice was adjudicated on contest and vide Order-in-Original dated 15/06/2015, the proposed demand was confirmed with interest and further equal amount of penalty was imposed under Section 78 of the Finance Act, 1994 and further penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994....
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.... work. The ld. Counsel further, states that there is no dispute that the work done by the appellant herein, is for the Deputy Commissioner, NSEZ, Noida, who is the principal under the facts and circumstances. He, further, states that the work may be either done by the main contractor or by the sub-contractor, but the transfer of property in the goods or the service accrues to the principal. It is not the case that there are separate services and transfer of property taking place, from the sub-contractor to the main contractor, main contractor to the operating agency and from the operating agency to the principal. He, further, points out that the condition in the notification that the developer/units of SEZ shall get the list of services spe....
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....te and maintain the SEZ; (ii) the unit of the SEZ has been approved by the developer Commissioner or, as the case may be, to establish the unit in the SEZ; (iii) the developer or unit of a SEZ shall maintain proper account of receipt and utilization of the said taxable service. The ld. A. R. further emphasizes that in absence of an approval from the Approval Committee the benefit of exemption have been rightly refused. 6. Having considered the rival contentions I hold that the appellant as subcontractor have provided service through their contractor M/s Anurag Enterprises for construction of SDF, Block L at NSEZ for to the Deputy Commissioner of the SEZ. This proposition has been affirmed by the Hon'ble Supreme Co....