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2015 (4) TMI 394 - AT - Service TaxDenial of refund claim - SEZ - Held that:- Under Section 7 and 26 of the SEZ Act 2005, the taxable service provided to developer or unit to carry out authorized operation in SEZ is exempted from service tax. The Notification No.9 /2009- ST, cannot disentitle the immunity enjoyed by SEZ Act. - Advocate placed a statement/chart before the Bench. But, all other issues are not clear from the said statement, as stated by the ld.Authorised Representative. Both sides failed to demonstrate and clarify the other issues, where the refund claims were denied and it is difficult for the Bench to decide the other issues. - other issues should be examined by the Adjudicating Authority in the light of the decisions placed by ld. Advocate . It is seen that in the impugned orders, the Commissioner (Appeals) also had not split up the issues pertaining to admissibility of refunds in respect of individual service for reason other than the reasons covered in the judgment of CST Vs Zydus Technologies Ltd (2014 (5) TMI 100 - GUJARAT HIGH COURT) and Intas Pharma Ltd Vs CST [2013 (7) TMI 703 - CESTAT AHMEDABAD] and Tata Consultancy Services Ltd. [2012 (8) TMI 500 - CESTAT, MUMBAI] - Matter remanded back - Decided in favour of assessee.
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