TMI Blog2013 (6) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... able as refund to the recipient, the question of having any intention to evade duty does not arise and therefore the Show Cause Notice issued on 19-10-2010 to recover the Service Tax from 3-3-2009 to 20-5-2009 was time-barred. Under these circumstances, the extended period could not have been invoked and penalty could not have been imposed and further legally also, it can be argued that the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that during the period from 3-3-2009 to 20-5-2009, they had provided Manpower Recruitment Supply Agency services to M/s. Reliance Petroleum Ltd., Jamnagar, a unit situated in Jamnagar SEZ. In view of the provisions contained in Section 65(k) of the Finance Act, 1994, any services provided in the manner for recruitment or supply of manpower, is a taxable service. The appellant failed to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10, by which the refund mechanism provided under Notification No. 9/2009-S.T., dated 3-3-2009 was not applicable to the services consumed wholly within the SEZ. 2. The appellant had not paid the Service Tax in the absence of exemption during the relevant period and accordingly the proceedings were initiated against the appellant for recovery of Service Tax during the period from 3-3-2009 to 20-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax, recipient could have claimed the same as refund, which is what is done in respect of Service Tax paid in respect of the services utilized outside SEZ. It was submitted that in such a situation, when only during the gap of 2 months the appellant did not pay the Service Tax and it was available as refund to the recipient, the question of having any intention to evade duty does not arise and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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