TaxTMI 
TaxTMI 
2026 (5) TMI 1163
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....ection 75 of the Finance Act, 1994 (impugned order). 2. The brief facts of the case are that the appellants are engaged in providing Rent-a-Cab services to various clients including SEZ units. During the period 2008-09, appellant provided services to a unit (M/s Wipro Ltd) situated in SEZ and claimed exemption under Notification No.04/2004-ST dt.31.03.2004. For provision of services to DTA, appellant paid service tax, as applicable, and filed ST3 returns periodically complying with statutory provisions. During the audit, department found that exemption under the said notification is not applicable to the appellants as one of the conditions of the notification i.e., 'used within SEZ area' was not fulfilled as pickup and drop of staff of S....
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....d as there is overriding effect of section 51 of SEZ Act over other prevailing Acts. He has further submitted that SCN issued for the period 2008-09 is barred by limitation as there was no malafide intention attributable to the appellants to invoke longer period as it was correctly pointed out by the Commissioner (Appeals) in the impugned OIA. He has also submitted that appellants had filed ST3 returns periodically from time to time and the Superintendent of Service Tax, Customs & Central Excise, while acknowledging the ST3 return filed for the period April to September, 2008 on 31.12.2008, endorsed with certificate issued by SEZ unit for claiming exemption from payment of service tax. He has submitted that in view of the documentary eviden....
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....f the services within such Special Economic Zone'. 8. In this regard, it is necessary to refer to section 26 of the SEZ Act, 2005, which reads as under. "Section 26: Exemptions, Drawbacks and Concessions to every Developer and Entrepreneur. - (1) Subject to the provisions of sub-section (2), every Developer and the entrepreneur shall be entitled to the following exemptions, drawbacks and concessions, namely:-- (a) exemption from any duty of customs, under the Customs Act, 1962 (52 of 1962) or the Customs Tariff Act, 1975 (51 of 1975) or any other law for the time being in force, on goods imported into, or services provided in, a Special Economic Zone or a Unit, to carry on the authorised operations by the Devel....
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....re; (g) exemption from the levy of taxes on the sale or purchase of goods other than newspapers under the Central Sales Tax Act, 1956 (74 of 1956) if such goods are meant to carry on the authorised operations by the Developer or entrepreneur. (2) The Central Government may prescribe, the manner in which, and, the terms and conditions subject to which, the exemptions, concessions, drawback or other benefits shall be granted to the Developer or entrepreneur under sub-section (1)." 9. Therefore, Section 26(1)(e) of the SEZ Act, 2005 provides exemption of service tax on taxable services provided to a Developer or Unit to carry on the authorized operations in a Special Economic Zone. 10. Section 51 of the SEZ Act declares....