2023 (10) TMI 596

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....2004-ST dated 31.03.2004 or otherwise. 2. Shri Parth Rachchh, learned Counsel along with Shri Amal Dave, Learned Advocate appearing on behalf of the Appellant submits that the appellant had provided services in the SEZ unit to M/s. Suzlon Infrastructure Ltd even though as a sub - contractor of main contractor M/s. Khurana Construction, the services was undisputedly provided in the SEZ therefore, the appellant are eligible for exemption for payment of service tax. This issue has been decided in various judgments relied upon as under:- Commissioner of Service Tax, Mumbai -I Vs. M/s. FEDCO Paints and Contracts - 2017 (3) GSTL 364 (Tri. Mumbai) Commissioner vs. M/s. FEDCO Paints and Contracts - 2018 (10) GSTL J2017 (SC) M/s. Sujana Metal....

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....onsumed in the SEZ therefore, the appellant has provided the service in SEZ. Accordingly, they are eligible for exemption Notification No. 04/2004-ST dated 31.03.2004. This issue is no longer res-integra as the same has been decided in various decision of the Tribunal cited by the learned counsel. Some of the judgments are reproduced below:- Commissioner of Service Tax, Mumbai -I Vs. M/s. FEDCO Paints and Contracts - 2017 (3) GSTL 364 (Tri. Mumbai) "5. After hearing both the sides, we find that the main ground of the appeal of the Revenue is that the respondent had never provided services directly to the SEZ unit but was contracted as a sub-contractor to provide services to a unit in SEZ. Hence, the benefit of Notification No. 4/2004-S.....

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....under section 66 of the said Act, subject to the following conditions, namely:- (i) the developer has been approved by the Board of Approvals to develop, operate and maintain the Special Economic Zone; (ii) the unit of the Special Economic Zone has been approved by the Development Commissioner or Board of Approvals, as the case may be, to establish the unit in the Special Economic Zone; (iii) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the said taxable services. Explanation. - For the purposes of this notification, - (1) "Board of Approvals" means the combined Board of Approvals for export oriented unit and Special Economic Zone units, as notified in the Official Gaz....

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.... for consumption in a Special Economic Zone, the services are exempt. We also note that the provisions of Section 26 of the Special Economic Zone overrides provisions of other law and exempts any services or taxes if the same are consumed in Special Economic Zone. 7. In view of the foregoing and the authoritative judicial pronouncement, we find no merits in the appeal filed by the Revenue and the same stands rejected and hold impugned order is correct and legal and does not require any interference. cross-objection is also disposed of." Sudhir Chand Jain vs. Commissioner of Central Excise, Ghaziabad - 2018 (8) GSTL 302 (Tri.All) "6. Having considered the rival contentions I hold that the appellant as sub-contractor have provided servi....