2025 (2) TMI 897

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....g recovery of Rs. 87,43,593 under section 73 of Finance Act, 1994 for rendering of 'rent-a-cab' service' between April 2006 to March 2009, along with interest under section 75 of Finance Act, 1994, besides imposition of penalty of like amount under section 78 of Finance Act, 1994 is under challenge. 2. The appellant had been contracted to transport employees from place of stay to a unit located in the Special Economic Zone and vice- versa and contended that the exemption afforded by section 26 of Special Economic Zone Act, 2005 excluded them of any liability under Finance Act, 1994. Nonetheless, the adjudicating authority, unwilling to accept the entitlement in terms of notification [no. 4/2004 dated 31st March 2004]. '...... th....

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.... In the case in hand, there is no dispute that the appellant herein rendered service of tour operator for transportation of employees of a unit situated in SEZ. If that be so the ratio of the judgment of the Tribunal, as reproduced herein above, will apply. Accordingly, the impugned orders are set aside and the appeal is allowed.' 4. Reliance was further placed on the decision of the Hon'ble Supreme Court in Union of India v. Kamalakshi Finance Corporation Ltd [1991 (55) ELT 433 (SC)] '8. We have dealt with this aspect at some length, because it has been suggested by the learned Additional Solicitor General that the observations made by the High Court, have been harsh on the officers. It is clear that the observations of the....