2019 (7) TMI 211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 29.06.2018 passed by the Principal Commissioner of Central Taxes whereby he has upheld the order of the original authority to the extent of rejection of Service Tax of Rs. 1,08,750/- paid on 'Real Estate Agent Service' and Rs. 1500/- paid on 'Management Consultant Service' on invoices da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ginal authority rejected the refund claim. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who allowed the refund of Service Tax amounting to Rs. 6,85,705/- and rejected the refund of Rs. 1,10,250/- pertaining to the Service Tax paid in respect of 'Real Estate Agent Service' and 'Management Consultant Service'. Aggrieved by the said rejection, the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment of obtaining prior approval covered under 3(II) of the said Notification which deals with only ab initio exemption on the specified services received by the SEZ Unit. He further submitted that there is no requirement or conditions of prior approval in 3(III) based on which the refund is to be sanctioned. He also submitted that in the impugned order an undisputed fact regarding the receipt of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the only issue in the present case is whether the appellant is eligible to claim refund of Rs. 1,10,250/- pertaining to service in respect of 'Real Estate Agent Service' and 'Management Consultant Service'. As per the stand o....