2018 (5) TMI 721

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vibha Narang, Advocate ORDER PER: S.K. MOHANTY Revenue is in appeal against the impugned order dated 29.11.2013 passed by the Commissioner of Service Tax, New Delhi. 2. Brief fact of the case are that the respondent herein, provides the taxable service under the category of Commercial or industrial construction service, works contract service, erection, commissioning or installation service et....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicating authority. 3. Heard both sides and perused the records. 4. We find that the Revenue has assailed the impugned order on the ground that the services provided by the appellant should be confined to commercial or industrial construction service and cannot be termed as works contract service during the disputed period. However, on perusal of the case records, we find that the appellant has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shed in the impugned order based on the reports and certificate issued by the Chartered Accountant, the said computation cannot be discarded at this juncture for taking a contrary view. With regard to availment of exemption Notification No. 4/04 dated 31.03.2004 as amended; we find that the appellant had not collected any service tax amount from the service receiver, in view of the fact that such ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at no Service Tax is payable on the services provided by a service provider to a SEZ unit. Further, Sec. 51 of the SEZ Act also makes an over-riding provision that SEZ Act shall have effect even if there is anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any other law. It is accordingly held that Notification No....