TMI Blog2013 (10) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... l permit - provisions of 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 – Following decision of M/s. Intas Pharma Ltd. vs. Commissioner of Service Tax, Ahmedabad [2013 (7) TMI 703 - CESTAT AHMEDABAD] - appeal decided in favour of assessee. - ST/758/2011-DB - Final Order No. A/10977-WZB/AHD/2013 - Dated:- 7-8-2013 - M V Ravindran And H K Thakur, JJ. For the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M In view of the above settled law, it was argued that during the period from 03/03/2005 to 20/05/2005, exemption was correctly availed. It was further argued by the appellant that demand is hopelessly time barred because supply of duty free service had been specifically mentioned in the ST-3 returns filed by the appellants with the department and exemption from payment of service tax on services imparted to SEZ have been mentioned and the invoices also show the following details: "Being Export under Section 2(m) read with Section 53 of the SEZ Act, 2005. Services provided under Section 26(e) of the SEZ Act, 2005/Rule 31 of the SEZ Rules, 2006 read with Section 51 of the SEZ Act, 2005." 4. Shri K. Sivakumar, appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntas Pharma Ltd. vs. CST, Ahmedabad (supra) holding that in view of the provisions of Sections 7, 26 and 51 of 2005 Act [SEZ Act, 2005], exemption to services provided to a SEZ were always (available and Notification No.9/2009-ST and No.15/2009-ST have only operationalized the exemption provided. Para 11 of the above judgment is reproduced below: "11. On true and fair construction of Notifications 9/2009 and 15/2009 issued under section 93(1) of the Act, considered in the light of overarching provisions of Section 7 and 26 (e) of the 2005 Act, the conclusion appears compelling that neither Notification 9/2009 nor 15/2009 disentitle immunity to service tax enjoined by the provisions of the 2005 Act. It therefore appears that Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94) on taxable services provided to a Developer or Unit to carry on the authorized operations in Special Economic Zone. 51. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act." 7. From the provisions contained in Section 26 (1)(e) of the SEZ Act, read with Rule 30 (10) of the SEZ Rules, 2006, it can be seen that no service tax is payable on the services provided by a service provider to a SEZ unit. Further, Sec. 51 of the SEZ Act also makes an over-riding provision that SEZ Act shall have effect even if there is anything inconsistent therewith contained in any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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