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2015 (2) TMI 146 - AT - Service TaxRejection of refund claims - whether the refund is admissible to the appellant, an SEZ unit, in respect of Service Tax paid on input services i.e. Telecommunication services, Management or Business Consultants services, Information Technology Software services, Business Support services - Notification No. 9/2009-S.T. dated 3 rd March, 2009 as amended by Notification NO. 15/2009-S.T. dated 20th May, 2009 - Held that:- SEZ Act 2005, under Section 26 (i) (e), provides that all services imported into the SEZ to carry on authorised operations in SEZ shall be exempted. Further Section 51 of this Act gives overriding effect over other Acts. This being the legal position, the condition of Notification No. 15/2009 that refund is only admissible to services which are not wholly consumed within the SEZ cannot nullify the overriding provisions of Section 51 of the SEZ Act. The law makers made different schemes, one for granting refund of tax paid on services exported into SEZ and, the other for granting outright exemption to services which are provided to be wholly consumed within the SEZ. If the service provider pays Service Tax on the service provided to an SEZ unit, the recipient is bound to get refund unless assessment at the end of service provider was re-opened and refund was given to the service providers. - Decided in favour of assessee.
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