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2018 (4) TMI 160 - AT - Service TaxRefund of service tax - denial on the ground that the exemption from payment of service tax of services used in SEZ is allowed by way of refund to the service receiver situated in SEZ - whether the appellant are entitled to refund of service tax of ₹ 5,94,225/- paid during the period 03.03.2009 to 20.05.2009 in providing Repair & Maintenance Service to various units situated in SEZ? - Held that: - There is no room for any intendment in the interpretation of the said exemption Notification, which has to be strictly interpreted. The only exception carried out in the said notification is that in the event the service provider and service receiver are one and the same person, the service provider could claim the refund of service tax paid on the specified services used in the SEZ. It is the receiver, who is entitled to refund and not the service provider - The claimant of refund is not the service receiver, but, the service provider, and not entitled for refund - rejection upheld - appeal dismissed - decided against Revenue.
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