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2016 (1) TMI 1191 - AT - Service TaxEON Free Zone - benefit of N/N. 40/2012-ST dated 20th June 2012 - whether services for which tax has been collected along with consideration by the provider have been utilised in connection with the authorized operations for which the competent authority is the Development Commissioner? - Held that: - There is no finding that these are not approved services. The assessment to tax and the exemption provided under N/N. 40/2012-ST merely lays down the procedure for reimbursement of a tax that should not have been collected in the first place. That it was collected is attributable to the caution exercised by the service provider who would rather not tangle with the possible intransigence on the part of service tax officers. No evidence has been produced to show that M/s Mayur Hotels has not rendered ‘outdoor catering service’ or provided catering service outside the zone - there is no ground to warrant interference in the impugned order appeal dismissed - decided against Revenue.
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