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TMI Blog2014 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2006, issued in conformity with provisions of Section 26(1)(e) of the SEZ Act, 2005; provisions of exemption Notification No. 4/2004-S.T., dated 31-3-2004 [providing exemption from liability to Service Tax on providing of any taxable service to a developer of the Special Economic Zone or a unit (including a unit under construction) of a Special Economic Zone by any service provider, for consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Customs and Service Tax, Visakhapatnam-I passed the adjudication order dated 14-3-2011 confirming Service Tax demand of ₹ 55,24,538/-; appropriated ₹ 22,59,510/- already remitted under tour operator service and rent-a-cab service; and also levied interest and penalty as specified in the order. 2. The confirmed demand of ₹ 55,24,538/- comprises inter alia (acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 4/2004-S.T., dated 31-3-2004 [providing exemption from liability to Service Tax on providing of any taxable service to a developer of the Special Economic Zone or a unit (including a unit under construction) of a Special Economic Zone by any service provider, for consumption of service within the Special Economic Zone]; and the judgment of the learned Division Bench of this Tribunal in Nor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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