2018 (4) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Service and Renting of Immovable Property Service to the units located in SEZ during the period 03.03.2009 to 20.05.2009. They have filed refund claim of the service tax paid on such services in Form A-2 under Notification No. 9/2009-ST dated 03.03.2009 on 09.02.2012. In the refund application, it is claimed that the service tax was paid by the appellant which were wholly consumed inside the SEZ, but, the same was not collected from the service receivers and paid upon the remarks of the Audit team of service tax department. The adjudicating authority rejected the refund claim. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who inturn, also rejected their refund claim. Hence, the present appeal. 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal in the case of Tata Consultancy Services Ltd vs. CCE & ST (LTU), Mumbai 2013 (29) STR 393 (Tri.- Mumbai) has been overruled by the Larger bench of this Tribunal in the case of Sai Wardha Power Ltd. Vs. CCE, Nagpur -2016 (332) ELT 529 (Tri.-LB). 6. Heard both sides and perused the records. The short issue involved in the present appeal is: whether the appellant are entitled to refund of service tax of Rs. 5,94,225/- paid during the period 03.03.2009 to 20.05.2009 in providing Repair & Maintenance Service to various units situated in SEZ. It is not in dispute that the appellant had provided these services to the units in SEZ and claimed the refund under Notification 9/2009-ST dated 03.03.2009. The department rejected the refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble services are provided inside the Special Economic Zone, from the whole of the service tax leviable thereon under section 66 of the said Finance Act: Provided that (a) the developer or units of Special Economic Zone shall get the list of services specified in clause (105) of section 65 of the said Finance Act as are required in relation to the authorised operations in the Special Economic Zone, approved from the Approval Committee (hereinafter referred to as the specified services); (b) the developer or units of Special Economic Zone claiming the exemption actually uses the specified services in relation to the authorised operations in the Special Economic Zone; (c) the exemption claimed by the develop....