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2014 (10) TMI 241 - AT - Service TaxWaiver of pre deposit - services provided in a SEZ by sub-contractor - benefit of notification no.9/2009-ST, dt. 03.03.2009 as amended by notification no.15/2009-ST, dt. 20.05.2009 - Held that:- Appellant is a sub-contractor and the main contractor has provided services in relation to the contract executed in a special economic zone. We also find that the main contractor has given a certificate indicating that the appellant is a sub-contractor and has given the services which are consumed by the main contractor in a special economic zone. On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to the services rendered in a special economic zone and does not distinguish between a contractor and sub-contractor. When there is no dispute as to the fact that the services are rendered to a unit in special economic zone, we find that appellant has made out a prima facie case of the waiver of the pre-deposit of the amounts involved - Stay granted.
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