2023 (11) TMI 17

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.... exemption Notification No 04/2004- ST dated 31.03.2004 or otherwise. 2. Shri Hardik Modh, learned Counsel appearing on behalf of the appellant submits that the revenue has denied the exemption on the ground that since the service was provided itself to the SEZ during various event conducted out of SEZ unit, the same cannot be treated as service consumed wholly in the appellant's SEZ unit. It is his submission that even though the service was provided outside the SEZ unit but for the operation of SEZ unit of the appellant. It is the admitted fact that the appellant have activities only within the SEZ and they do not have any other activity other than their SEZ unit. Therefore, the service is exempted under Notification No 04/2004 -ST....

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....Notification No. 4/2004 for the services rendered to SEZ unit. For better appreciation, the relevant part of the notification is reproduced as under :- ".............the Central Govt. being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (105) of Section 65 of the said Act provided to a developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable thereon under Section 66 of the said Act,...................." The doubt has arisen as the notification uses the words "consu....

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....cise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), and in supersession of the notification of the Govt. of India, Ministry of Finance (Department of Revenue), No. 4/2004-ST, dated 31-3-2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 31-3-2004, vide G.S.R 248 (E), dated 31-3-2004, except as respects things done or omitted to be done before such supersession, the Central Govt., on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of Section 65 of the said Finance Act, which are provided in relation to the authorized operations in a Special Economic Zone and re....