2013 (7) TMI 703 - CESTAT AHMEDABAD

Taxable service to SEZ unit – refund rejected - refund claimed by the assessee as the recipient of the taxable service of Architect, Interior Decorator and Consulting Engineer services provided - Held that :- Rejection of the assessee’s claim was unsustainable - Notification No. 9/2009-ST enable claim of exemption by developers or units in SEZ by way of refund of service tax paid for services used in relation to authorized operations in SEZ - insofar as the claim for refund is filed within six months or within such extended period as the AC or DC of Central Excise shall permit - provisions of the 2005 Act are provided an overriding effect vide Section 51 - the immunity to service tax in respect of taxable services provided in relation to SEZ is a legislatively enjoined immunity - any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authorized operations in a SEZ – order set aside – appeal decided in favour of assessee.