2019 (7) TMI 1181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant is entitled for the refund claimed by them on the specified services used in relation to the authorised operations in the Special Economic Zone under notification No. 17/2011-ST dated 1.3.2011 which has been rejected only on the basis that CST/VAT has also been charged by the supplier and therefore it is the sale of goods and not service? 3. The Appellants are engaged in the business of software development and rendering information and technologies software services carrying out the operations from the Special Economic Zone (SEZ). For the period 1.1.2012 to 31.3.2012, the Appellant filed refund claim of the amount of Rs. 4,24,192/- on 27.12.2012 under Notification No.17/2011-ST, dt. 1.3.2011, for Service Tax paid on the specified se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otification. He further submits that the learned commissioner erred in rejecting the claim only on the ground that in the invoice CST/VAT has been charged. According to him u/s. 65(105)(zzzze) it is nowhere mentioned that when VAT or CST has been charged in an invoice, the transaction amounts to sale of goods and therefore Service Tax cannot be charged on it. He also submits that as the amount of service tax is charged by the service provider and paid by the appellant therefore the appellant is entitle to get the refund of the said amount irrespective of whether CST/VAT is charged or not. Per contra learned Authorised Representative appearing for the Revenue reiterated the findings recorded in the impugned order and prayed for dismissal of ....