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2015 (1) TMI 771 - CESTAT CHENNAIChartered Accountants Services - Services rendered to Special Economic zone(SEZ) - Held that:- Major amount of the demand is involved in respect of rendering of services to Special Economic zone. The adjudicating authority observed that the benefit of amended Rule 6(6A) of CCR 2004 would be available w.e.f. 1.3.2011. We find that Rule 6(6A) of CCR 2004 would be effective retrospectively by Finance Act, 2012 for the period from 10.2.2006 to 28.2.2011. Hence in our considered view, the issue is required to be examined by the adjudicating authority. It is noticed that the Tribunal in the case of National Engineering Industries Ltd. (2011 (9) TMI 759 - CESTAT, NEW DELHI) allowed the appeal on the issue of exporting services with certain directions. We also notice that appellant already deposited some amount against the demand. - Matter remanded back - Decided in favour of assessee.
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