2024 (5) TMI 824

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....a, Advocate for the Appellant Shri Ajay Kumar Samota Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant during the period 2013 - 2014 (October- March) and 2014 - 2015 ( April - September) provided the services of laying, terrazzo flooring, Polishing and PVC Joint Strips to TATA Consultancy Ltd SEZ Park Pune without payment of service tax and cl....

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....firmed the demand by denying the exemption . Being aggrieved by the Order-In-Original, the appellant filed an appeal before the Commissioner (Appeals) who concurring with the view taken by the Adjudicating Authority rejected the appeal. Therefore, the present appeal. 2. Shri Mrugesh Pandya, Learned Counsel appearing on behalf of the Appellant submits that there was merely a mistake in Form A2 w....

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....EI Industries Ltd - 2017 (367) ELT 917 (Tri. Del) • GMR Aerospace Engineering Ltd - 2019 (31) GSTL 596 (AP) • Union of India vs. GMR Aerospace Engineering Ltd - 2013 (6) Centax 155 (SC) • Ultratech Cements Ltd - 2016 (343) ELT 164 (Tri. Chennai) 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding....

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....ceived in SEZ is otherwise exempted as per Section 26 (1e) of SEZ Act, 2005 itself and in terms of Section 51 thereof has overriding effect over any other law for time being in force, therefore, in view of the SEZ Act itself no service tax is leviable on the services received in SEZ. The present case is on much better footing that by rectifying the mistake in A2 Form, the condition of the Notifica....