2019 (1) TMI 1180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent ORDER Service tax was sought to be recovered by the Revenue vide the Show Cause Notice (SCN) dated 23.03.2017, alleging that the assessee claiming to be covered under Notification No. 17/2011-ST dated 01.03.2011 did not furnish declaration in Form A-1 for claiming the benefit of exemption in terms of the above Notification. Vide Order-in-Original dated 18.01.2018, the exemption was t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere consumed within the SEZ. It is the case of the appellant that during the impugned period, he rendered services to M/s. Perlos Telecommunication & Electronics Components India Pvt. Ltd. (in short M/s. Perlos) situated at M/s. Nokia Telecom Special Economic Zone-SEZ, Kancheepuram; that M/s. Perlos had closed its business for which reason the appellant could not obtain Form A1; etc. 4.1 I find....