TaxTMI 
TaxTMI 
2018 (2) TMI 1868
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....lmathi, Joint Commissioner (AR), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed against the Order-in-Appeal No. 68/2007, dated 27-11-2007. The dispute covers the period 2003-05. The appellant is a Customs House Agent and have provided the CHA service to units situated in Cochin Special Economic Zone without payment of Service Tax. They claimed t....
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..../2004, above condition, which was there in Notification No. 17/2002, did not find place in the successor notification. Still the benefit was denied for the reason that the services were consumed within the SEZ. Aggrieved by the decision, the appellant has filed the present appeal. 3. With the above background, we heard Shri Bharat Kumar, Learned Consultant appearing on behalf of the appellan....
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....nomic Zone are entitled to Service Tax exemption provided the service is utilized within the Zone. As units in the Zone have been set up with the approval of the Development Commissioner, the need to certify the applicability of Service Tax exemption to a particular unit on a case to case basis, does not arise." He submits that the benefit may be extended to the appellant. 5. Learned DR jus....