TMI Blog2013 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2005 Act are provided an overriding effect vide Section 51 - the immunity to service tax in respect of taxable services provided in relation to SEZ is a legislatively enjoined immunity - any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authorized operations in a SEZ – order set aside – appeal decided in favour of assessee. - ST/297 of 2011 - Final Order No. A/10759/2013-WZB/AHD - Dated:- 17-6-2013 - Mr. G. Raghuram, J. For the Appellant: Shri Vipul Khandar, Chartered Accountant For the Respondent: Shri Manoj Kutty, A.R. JUDGEMENT Per: Justice G. Raghuram; Heard the learned con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest to refund of the entire amount, of Rs. 1,30,410/-. The adjudicating authority rejected the claim for refund to the extent of Rs. 56.650/- pertaining to the taxable services of Architect, Interior designing and Consulting Engineer, on the ground that these services were consumed wholly within the Special Economic Zone and therefore, Notification No. 15/2009-ST was inapplicable. The adjudicating authority held that though Architect services such as appropriate advice, preparation of sketches, drawings as per the specifications and finalizing the same thereafter involves supervision at each stage of construction and commence from outside the Special Economic Zone but are ultimately consumed in SEZ and therefore fall beyond the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by way of refund of service tax of the specified services used in relation to authorized operations in the SEZ. Notification No. 9/2009-ST issued on 03.03.2009, in supersession of an earlier Notification No. 4/2004-ST. Subsequently by Notification No. 15/2009-ST dated 20.5.2009, amendments to the earlier notification (9/2009-ST) were issued. Accordingly, para c of the earlier notification (9/2009-ST) was substituted to read that the exemption claimed by the developer or units of SEZ shall be provided by way of refund of service tax paid on the specified services used in relation to the authorized operations in the SEZ, except for services consumed wholly within the SEZ. 7. We notice that the Special Economic Zones Act, 2005 (Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to taxable services provided to a developer or unit, to carry on authorized operations in a SEZ. 9. However, the issue in this case is refund claimed by the petitioner as the recipient of the taxable service of Architect, Interior Decorator and Consulting Engineer, i.e. in respect of these services provided to the appellant by M/s. Venkataramanan Associates. Notification No. 9/2009-ST dated 03.03.2009 as earlier adverted to, enable claim of exemption by developers or units in SEZ by way of refund of service tax paid for services used in relation to authorized operations in SEZ, insofar as the claim for refund is filed within six months or within such extended period as the Assistant Commissioner or Deputy Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enable recipients of taxable services which are exempt from the liability to tax under the provisions of the 2005 Act, to claim refund of the service tax, wherever whether assessed and collected by Revenue or remitted by the service provider inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/ sub-paragraph c of Notification No. 15/2009 cannot be inferred to have imposed any disability on the recipient of services in respect of taxable services consumed wholly within the SEZ, from seeking refund of service tax remitted on such transactions. 11. On the aforesaid analysis, rejection of the appellant s claim by the adjudicating authority and affirmation of such rejection by the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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