TMI Blog2015 (11) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees of a unit situated in SEZ. If that be so the ratio of the judgment of the Tribunal, [2013 (7) TMI 703 - CESTAT AHMEDABAD], will apply - Impugned order is set aside - Decided in favour of assessee. - APPEAL NO: ST/388/2011 - - - Dated:- 12-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the petitioner : Shri Harish Bindumadhavan, Advocate For the Respondent : Shri B. Kumar Iyer, Superintendent (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: RBT/101/2011 dated 16/03/2011 passed by the Commissioner of Central Excise (Appeals IV), Mumbai Zone I. 2. Heard both the sides and perused the records. 3. On perusal of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides in Section 26 as under : Section 26. Exemptions, drawbacks and concessions to every Developer and entrepreneur. - (1) Subject to the provisions of sub-section (2), every Developer and the entrepreneur shall be entitled to the following exemptions, drawbacks and concessions, namely :- (a) xxxx (b) xxxx (c) xxxx (d) xxxx (e) Exemption from service tax under Chapter V of the Finance Act, 1994 (32 of 1994) on taxable services provided to a Developer or Unit to carry on the authorised operations in a Special Economic Zone; (f) xxxx (g) xxxx 5. It is clear from the above provision that there is no restriction regarding the consumption of the services and the exemption is extended to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion 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 Notification Nos. 9/2009 and 15/2009 merely contour the process by which the benefit of exemption/immunity to tax is operationalised. Notification Nos. 9/2009 and 15/2009 have provided a facilitative regime whereby a developer or units of SEZ, as recipients of taxable service are enabled the facility of claiming refund of Service Tax, remitted by taxable service providers in relation to the taxable services provided to a unit in a SEZ. On this harmonious construction, the immunity to Service Tax provided under Section 7 or 26 of the 2005 Act cannot be so interpreted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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