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2013 (3) TMI 420 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIUtilization of services in SEZ - Exemption under Notification No. 4/2004-S.T. - Services rendered were not consumed within the Special Economic Zone - No Service Tax on the software used for rendering the service - Rule 3(2) of the Export of Services Rules - Demand, interest & penalty under sec. 73(1), 75 & 76 of the Finance Act, 1994 - Held that:- It is evident that the service of the appellant was utilized by these units only for SEZ operations and are consumed within the SEZ. It is also seen that in the instant case the Lower Adjudicating Authority has not disputed the fact of utilization of services by the SEZ units. If that be the case, then it clearly amounts to consumption of services within SEZ. Hence, I hold that the appellant is eligible for Service tax exemption under Notification No. 4/2004-S.T - Decided in favor of assessee.
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