2025 (11) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter referred to as respondent). 2. The issue, in brief, is that in the course of audit, the Department noticed that the respondents were, inter alia, providing Erection, Commissioning and Installation Service (ECIS). However, they were not paying any service tax thereon. Accordingly, a demand of Rs. 1,07,28,773/- was raised covering period from March 2010 to till 2014-15. The respondent claimed that these services were provided to SEZ unit namely M/s Hetero Labs Ltd., and M/s Hetero Drugs Ltd. However, the Department felt that the exemption for services supplied to SEZ unit is covered by various notifications issued from time to time viz - Notification No. 9/2009-ST dated 03.03.2009, as amended by Notification No. 15/2009-ST dated 20.05....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have been dropped as they have not fulfilled the conditions of the notification which must be construed strictly. 5. Learned Advocate for the respondent submits that the issue is no longer res-integra in view of the judgement of jurisdictional High Court of Telangana in the case of M/s GMR Aerospace Engineering Ltd., & another Vs Union of India & Others [2019 (8) TMI 748 - Telangana & Andhra Pradesh High Court], which has been further upheld by the Hon'ble Supreme Court [2019 (7) TMI 1975 (SC)]. He further submits that the same view has been followed by various Co-ordinate Benches. Therefore, the Adjudicating Authority has rightly dropped the demand proceedings considering that they have provided services to the SEZ unit, which is not ev....