Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1278 - AT - Service TaxRefund claim - refund was rejected on the ground that trenching work for irrigation network was not fully within the SEZ and partly outside the SEZ - N/N. 09/2009-ST as amended by 15/2009-ST - HELD THAT:- Once it is admitted that service tax payable on the service received and consumed within SEZ, the same is not taxable and the same is to be refunded even without applying Notification No. 09/2009. Refund claim - CHA Service - rejection on the ground that it is not CHA service as the invoice shows various costs such as salaries and other expenses - HELD THAT:- Even though total service charge of CHA was bifurcated under different heads but the fact remains that service was provided by CHA towards CHA service only. Therefore, merely because the invoice is for amount towards various expenses but the same were in relation to CHA service by the CHA, hence, the refund cannot be rejected. Refund claim - Construction service received from Jay Khodiyar in relation to construction of trenching and pipelines - HELD THAT:- The construction was exclusively for SEZ only. It is very obvious that a part of the same will be outside the premises of the SEZ but that does not mean that service was received for other than authorised operations of SEZ. Accordingly, on the admitted fact that trenching pipeline installed partly in SEZ and partly outside but for use in operation of the SEZ is admissible and the refund of the same is clearly admissible. The appellant are entitled for the refund - Appeal allowed - decided in favor of appellant.
|