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2023 (7) TMI 881 - CESTAT NEW DELHIExemption from Service Tax - services rendered by the appellant to units in Special Economic Zone (SEZ) - Special Economic Zone Act, 2005 (SEZ Act) - HELD THAT:- The present proceedings have arisen out of the Statement of Demand dated May 06, 2014 which refers to the allegations contained in the show cause notice dated October 15, 2013 which had been adjudicated upon and which had resulted in the aforesaid decision of the Tribunal in M/S DLF ASSETS PVT. LTD. VERSUS THE COMMISSIONER, SERVICE TAX, DELHI–I [2020 (11) TMI 35 - CESTAT NEW DELHI] in the matter of the appellant, where it was held that Commissioner was not justified in examining whether the conditions set out in the Notification dated March 3,2009 were satisfied or not for grant of any exemption from service tax. Section 26(2) of the SEZ Act does provide that the Central Government may prescribe the manner in which, and the terms and conditions subject to which, the exemptions shall be granted to the Developer under sub-section (1) but what is important to notice, is that, the word "prescribe" would mean “prescribed by rules made by the Central Government under the SEZ Act,” in view of the definition of "prescribed" under section 2(w) of the SEZ Act. The Notification dated March 3, 2009, which has been issued under section 93 of the Finance Act, therefore, has no application. The period of dispute in the Statement of Demand is for the subsequent period from 2012 upto 2013 - As the charges levelled against the appellant in the Statement of Demand are those that were made in the show cause notice dated October 15, 2013, the order dated October 30, 2017 passed by the Commissioner (Appeal) confirming the demand has, in view of the decision of the Tribunal in DLF Assets, to be set aside and is set aside. Appeal allowed.
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