2018 (1) TMI 268

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....Examiner Officer (A.R) for respondent ORDER Per: Ramesh Nair The issue involved is whether the Appellant is eligible for exemption from payment of service tax for the period 2007 - 08 to 2010 - 11 on the Manpower supplies made to SEZ Unit. The adjudicating authority vide the impugned order has denied the exemption on the ground that the Appellant was required to discharge the service tax ....

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....r. Ltd. Vs. COM, RAJKOT - 2015 (40) S.T.R. 200 (Tri) (ii) Intas Pharma Ltd. v. Commissioner of Service Tax. - 2013 (32) S.T.R. 543 (Tri) (iii) Sujana Metal Products Ltd. v. Commissioner - 2011 (273) E.L.T. 112 (Tri) (iv) Tata Consultancy Services Ltd. v. COMM. - 2013 (29) S.T.R. 393 (Tri) 3. He further submits, that in view of above judgments they are eligible for exemption from servic....

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....ject to certain conditions. The Appellant have also cited the judgment of Tribunal in case of M/s Tata Consultancy 2013 (29) STR 393 which held that even if a service provider was not required to pay duty as per the amended provisions of Notification No.9/2009-S.T. but paid for some reasons then the service provider was entitled to refund under Section 11B of the Central Excise Act, 1944. We find ....