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2013 (2) TMI 355 - CESTAT, BANGALORESupply of water supply to SEZ – It is claimed that inasmuch as the State Government is committed to provide water supply to SEZ, the State Government of Rajasthan should be treated as either a developer of SEZ or a contractor. Once the State Government of Rajasthan is treated as a developer or a contractor, the applicant becomes a sub-contractor and therefore, the activities of the sub-contractor in terms of agreement with a Department of a State should be treated as supply of services to SEZ developer and therefore, the services rendered by them are exempted. – Held that:- Government of Rajasthan could not be treated as a developer of SEZ or a contractor. Therefore, the applicant’s activities cannot be treated, prima facie, as service rendered to any SEZ developer. On the aspect of time-bar, basis for availing exemption by them was their claimed belief that the Government of Rajasthan was a developer of SEZ or a contractor which cannot be treated as bona fide – No financial hardships pleaded - Appellant was directed to deposit an amount of Rs. 30 lakhs within a period of six weeks report compliance to Assistant Registrar. The Assistant Registrar to report to the Bench .Subject to compliance, there shall be waiver of pre-deposit of balance of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal.
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