TaxTMI 
TaxTMI 
2023 (2) TMI 289
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....agency service. The appellant have provided services to various clients and some of them are situated in SEZ also. They entered into an agreement with M/s. Reliance Petroleum Limited, a unit situated in SEZ for providing services which were to be consumed within SEZ. They availed the exemption under notification no. 4/2004-ST, the said notification was amended by notification no.9/2009-ST dated 03.03.2009 and it was further amended by way of a substitution vide notification no.15/2009-ST. On scrutiny of ST-3 returns filed by the appellant, it was noticed that the appellant had shown certain receipts for exempted services under erection commissioning and installation service, further details were called for from the appellant vide letter dat....
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....hin the SEZ. He submits that there is no dispute that the entire service was wholly consumed within SEZ. The notification no.15/2009-ST dated 20.05.2009 being issued by substituting the earlier provision, the same shall have retrospective effect therefore, the supply of service of the appellant is covered by exemption notification no.9/2009-ST dated 03.03.2009 as amended by notification no.15/2009-ST dated 20.05.2009. He also relied upon the circular no.114/08/2009-ST dated 20.05.2009. Alternatively, he submits that even if it is assumed that there is no exemption notification for the service provided by the appellant, the same shall not be taxable on the ground that SEZ Act provides that any supply of goods and service to SEZ shall not be ....
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....ce Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2009-Service Tax, dated the 3rd March, 2009 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section () vide number G.S.R. 146(E), dated the 3rd March, 2009, namely:- In the said notification, (A) in paragraph 1, in the proviso,- the sub-paragraph (c), the following shall be substituted, namely (c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorised operations in the Sp....
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....he refund by the service provider subject to the condition the services are consumed wholly within the SEZ. In the present case, the service of erection, commissioning and installation is indeed used and wholly consumed in the SEZ therefore, the appellant is eligible for exemption under notification no.9/2009-ST as amended by notification no.15/2009-ST dated 20.05.2009. 4.1 Without prejudice to the above, we also find that even as per SEZ Act, all the supplies of goods and services made to SEZ are not chargeable to duty or service tax. For this reason also, the demand is not sustainable. This view was also taken in the judgment cited by the appellant in the case of RELIANCE JAMNAGAR INFRASTRUCTURE LIMITED (supra) wherein, the tribunal had ....