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2019 (8) TMI 1374 - AT - Service TaxRefund of service tax - upfront exemption for the authorized services wholly consumed in the SEZ - N/N. 12/2013-ST dt. 01/07/2013 - denial of refund only on the ground of non-submission of documents - scope of SCN - HELD THAT:- All the show-cause notices have been issued only on the ground of non-submission of documents mentioned therein and in the show-cause notices, there is no allegation that the impugned services do not incorporate in the approved list of services by Deputy Commissioner. Further in the Order-in-Original, the adjudicating authority has admitted that the appellant has filed all the documents but still the original authority has rejected the refund claims on entirely new grounds which were not in the show-cause notice. In view of the settled law that the Revenue cannot travel beyond the show-cause notice - the impugned order has travelled beyond the show-cause notice and therefore not sustainable. The impugned order services though have been classified under BAS and Management Consultancy Services but in fact some of them are specifically mentioned in the approval list of services and are in the nature of BSS which have been availed in order to provide output services. Further as per Section 26 of the SEZ Act, a unit in the SEZ is exempt from payment of service tax under Chapter V of the Act on any taxable service provided to such unit. Similarly, there is exemption from payment of customs duties and excise duties levied on goods brought into the SEZ - Section 51 of the SEZ Act prevail over the provisions contained in any other law for the time being in force and it is the avowed policy of the Government of India that exports should not bear the burden of taxes. Appeal allowed - decided in favor of appellant.
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