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ORIX Auto Infrastructure Services Ltd. Versus Commissioner of Service Tax, Mumbai I

2015 (11) TMI 346 - CESTAT, MUMBAI

Demand of service tax - Rent-a-Cab Service provided to SEZ unit - benefit of Notification 4/2004-ST dated 31/03/2004 - Held that:- lower authorities have confirmed the demands only on the ground that the benefit of Notification 4/2004 is available only in those cases where services are consumed within the special economic zone and units situated therein while it is the case of the appellant that the services are rendered for transportation of the employees to and from their residences located ou .....

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ate 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 it transpires that the issue involved in this case is regarding the confirmation of demand of service tax under the category of Rent-a-Cab Service. It is the case of the appe .....

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ed within the special economic zone and units situated therein while it is the case of the appellant that the services are rendered for transportation of the employees to and from their residences located outside SEZ. 4. We find that the appellant has made out a case in their favour inasmuch as this Tribunal in the case of Norasia Container Lines vs. Commissioner of Central Excise, New Delhi 2011 (23) STR 295 on similar issue held as under: 4. We have considered the submissions from both the sid .....

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eloper 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 .....

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es that exemption from service tax is available to services rendered to a unit in the SEZ for the authorised operations. There is no dispute that the containers provided to the units in the SEZ have been used by such units for the authorised operations, namely, for bringing inputs for manufacture and carrying the finished goods out of SEZ for export purposes. Therefore, we are of the view that the impugned services relating to supply of containers in the SEZ are exempt from payment of Service ta .....

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ars 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 .....

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