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2021 (1) TMI 441 - HC - Service TaxSelling of surplus power in Domestic Tariff Area and installing dedicated transmission lines into Domestic Tariff Area - surplus electricity supplied in the Domestic Tariff Area as per rule 47 of the Special Economic Zone Rules - to be treated as other business or not - reliance on permission dated 19.12.2006 and the Notifications dated 10.5.2007 and 19.6.2007 along with the provisions of the SEZ Act, 2005 - supply of the electricity to Domestic Tariff Area is beyond the Authorized Operations approved under the Act or not? - services received by the assessee was not shared between authorised operation in Special Economic Zone Unit and Domestic Tariff Area - whether expression “wholly consumed” referred to in Explanation (iii) of the proviso to para 2(a) of the Notification No. 17/2011-ST would be applicable to sharing business between authorised operation in Special Economic Zone Unit and Domestic Tariff Area Unit - Explanation to para 2(a) of the Notification No. 17/2011-ST - Notification No. 9/2009-ST, and 17/2011-ST. HELD THAT:- The Tax Appeal is under Section 35(G) passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, is admitted on the substantial questions of law - To be heard along with the the Tax Appeal No. 399/20.
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