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2018 (6) TMI 661 - CESTAT CHENNAISEZ unit - Refund of service tax paid - Renting of Immovable Property Service - refund claim was rejected stating the reason that Renting of Immovable Property Services was not approved services on the date of filing of refund claim - Held that:- It is not disputed that Renting of Immovable Property Service was availed by the appellant for the disputed period. The invoices shows the payment of service tax on such services. The Approval Committee has approved such services vide their letter dt.15/9/2009. The requisite for obtaining approval is only a procedure to be complied, for the substantive benefit of exemption from payment of service tax. When the services have been approved, the benefit of exemption cannot be denied. Section 26 of the SEZ Act, lays down provisions for exemption from duties and taxes. Section 51 of the said Act provides for over riding effect. Therefore the immunity provided from paid service tax cannot be taken away by the procedural prescriptions of Notification No.9/2009 or 15/2009. Refund allowed - appeal allowed - decided in favor of appellant.
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