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2016 (3) TMI 673 - AT - Service TaxEligibility of refund claim on input services viz. Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc - Rule 5 read with Notification No.12/2013 dt. 1.7.2013 - Appellant registered as Multi Product Special Economic Zone (MPSEZ)claimed refund of service tax on Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc. used towards authorized operation of SEZ - Held that:- as regards legal services on perusal of various bills, and invoice, invoice has been raised for appearing before Hon’ble Madurai Bench of Madras High Court on 13.1.2013 wherein ₹ 10,00,000/- was paid. Also there is an invoice raised towards professional charges in connection with appearing before Hon'ble Madurai Bench of High Court, wherein the appellants have paid legal fees of ₹ 10,05,000/-. These invoices clearly show that fees have been paid for the appeal suit. In bills it has been clearly mentioned that amount has been paid in connection with Appeal Suit which was related to Madurai Land Land Acquisition matters pending before Madurai Bench of the Hon’ble Madras High Court. From the challan dt. 29.3.2014, it is seen that the appellant have remitted the service tax under reverse charge under the services of legal consultancy service. Bills and remittances of service tax clearly confirms that appellant being a developer of AMRL Hi-Tech City has to fight legal case. Since the case relates to land acquisition of 2520 acres the input services in dispute were used as authorized operation of SEZ as a developer. Therefore, the appellants are eligible for refund under Rule 5 of CCR read with Notfn No.12/2003 as amended on the input services i.e. Company Secretary Service, Chartered Accountant service , Security service, Legal Consultancy service, ITS service, GTA service. - Decided in favour of appellant with consequential relief
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