2026 (3) TMI 589

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....y, Advocate for the Appellant. Shri K. Raji Reddy, Authorized Representative for the Respondent. ORDER PER: ANGAD PRASAD M/s VBC Projects (hereinafter referred to as appellant) has filed this appeal against the Order-in-Appeal No. HYD-SVTAX-RRC-APP-165-17-18 (APP-I) dated 27.12.2017 passed by Learned Commissioner (Appeals-I), Hyderabad. 2. The fact, in brief is that the appellant is....

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....he ST-3 returns that the supply of services to SEZ were exports and not liable to tax. The Original Authority confirmed the demand holding that it is a settled law that the services rendered to SEZ units are exempted from taxation, but since the conditions are not followed, exemption cannot be extended. 3. On appeal, the First Appellate Authority confirmed the demand on a different ground that ....

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...., Pune [2015 (38) STR 841 (Tri-Mumbai)] 5. Learned Counsel for the appellant submits that Hon'ble High Court of Telangana and Andhra Pradesh in the case of M/s GMR Aerospace Engineering Ltd., and Another Vs Union of India and Others [2019 (8) TMI 748-Telangana & Andhra Pradesh HC], which was upheld by Hon'ble Supreme Court in the case of Union of India and Anr Vs M/s GMR Aerospace Engineering L....

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....gh Court in the case of M/s GMR Aerospace Engineering Ltd., supra, whereby, interalia, set aside the notification in question that was the notification no. 9/2009-ST dated 03.03.2009 as amended by Notification No. 15.2009-ST dated 20.05.2009, 17/2011-ST dated 01.03.2011, 40/2012-ST dated 20.06.2012 and 12/2013-ST dated 01.07.2013, which regulated the exemption to services provided to SEZ units, re....