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2023 (5) TMI 194 - CESTAT MUMBAIExemption from payment of service tax - appellant is having a sector specific Special Economic Zone (SEZ), where they develop/ construct various commercial and residential building and other related infrastructural activities - import of services under reverse charge mechanism - benefit of N/N. 9/2009-ST dated 03.03.2009, 15/2009-ST dated 20.05.2009 and 17/2011-ST dated 01.03.2011 - HELD THAT:- Since the issues raised at this juncture by the learned Authorized Representative have the bearing ultimately on availment of benefit of notifications dated 03.03.2009 and 20.05.2009, the matter should be looked into afresh by the original authority. For consideration of the benefit of exemption, it is also required to analyse the notification no. 17/2011-ST dated 01.03.2011 inasmuch as Section 66A was first time brought into the purview of exemption on the said date. Since, the period involved in the present dispute relates to the prior period, the Original Authority should specifically record the observation as to whether benefit of 66A would be available to the appellant or otherwise. The Original Authority should also examine the other ground urged by the appellant in the grounds of appeals annexed to the appeal memorandum. The submissions made before the Tribunal will also be conveyed by the appellant at the time of adjudication of the matter afresh. Appeal allowed by way of remand.
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