TaxTMI 
TaxTMI 
2018 (6) TMI 661
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....respect of Renting of Immovable Property Service was rejected. Hence the appellants are now before the Tribunal. 2. On behalf of the appellant, the Ld. Counsel, Shri P. Paul Thangam, and Shri P. Aravind Thangam, Chartered Accountants, appeared and argued the matter. They submitted that the appellant being a SEZ unit is given the benefit of exemption of service tax. The refund claim was rejected stating the reason that Renting of Immovable Property Services was not approved services on the date of filing of refund claim. As per Notification 9/2009 dt.3.3.2009 as amended by Notification 15/2009 dt.20/5/2009, the SEZ Units are eligible for refund of service tax paid from the date of Notification. It is provided therein, that the SEZ unit shal....
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....ification 9/2009 dt.3/3/2009. The said Notification states that the exemption from service tax will be available from the date of Notification of SEZ or from the date of Notification No.9/2009 whichever is later. He adverted to letter dt.28.1.2010 issued by the Office of the Development Commissioner to the appellant and argued that it has been clarified that the appellant is entitled to avail the services mentioned in the list and clauses therein with effect from the date of Notification of SEZ or from date of Notification 9/2009, whichever is later. That the approval list itself, would show that the appellant is eligible for exemption of the Notification from the date of Notification. This being so, the Commissioner ought not to have rejec....
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....e appellant although requested for approval of 106 services initially, the Assistant Commissioner had approved only 37 services which was only default list or rather a general list applicable to all SEZ. It is seen that Development Commissioner has approved the list including Renting of Immovable Property Services vide letter dt.15/9/2009. It is not disputed that Renting of Immovable Property Service was availed by the appellant for the disputed period. The invoices shows the payment of service tax on such services. The Approval Committee has approved such services vide their letter dt.15/9/2009. The requisite for obtaining approval is only a procedure to be complied, for the substantive benefit of exemption from payment of service tax. Whe....