TMI Blog2015 (12) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned though a part of it is provided to another transporter, similarly situated, under the agreement to share mutual spare capacity, it appears that as the services are admittedly provided for transport of staff and student of the schools, the same appears to be permitted exemption/not taxable under the definition in Clause 65 (20) of the Finance Act, 1994. In view of the said proviso, provided under rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of "cab" and hence not taxable in the "rent-a-cab operator service". Thus we find that the appellants have made out a prima-faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Notification would not be available under Notification No.4/2004-ST dated 31.03.2004, which was superseded by Notification No.9/2009-ST dated 03.03.2009 and further superseded by Notification No.17/2011-ST dated 13.03.2011, vide which it is specified that the services received and used for authorized operator, are wholly consumed within SEZ. Further, the demand of ₹ 2,44,665/- was proposed being the amount of service tax short paid along with interest and further penalty was proposed under Section 76 78 of the Finance Act, 1994. 2.3 The Appellants contested by filing reply to the show-cause notice and the show-cause notice was adjudicated by the Order-in-Original dated 31.07.2013 confirming proposed amount of ₹ 7,07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the fact that the container is provided to the SEZ for transport of raw materials from outside the SEZ to the Unit at SEZ and also for transport of final product from SEZ to a D.T.A. It was also held that the whole service accrues to the Unit located in SEZ as on the harmonious reading of the Notification 4/2004-ST with uses the expression for consumption of services within such Special Economic Zone , but at the same time also uses the expression taxable service provided to a unit of the SEZ . In this context, Section 26 of the SEZ Act provides for exemption from service tax under Chapter V of the Finance Act, 1994 on taxable services provided to a developer or unit to carry on the authorized operations in a Special Economic Zone. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit located in SEZ. Accordingly, it appears that such service is wholly exempted being provided to the SEZ unit premises. So far the services provided to Educational Institute is concerned though a part of it is provided to another transporter, similarly situated, under the agreement to share mutual spare capacity, it appears that as the services are admittedly provided for transport of staff and student of the schools, the same appears to be permitted exemption/not taxable under the definition in Clause 65 (20) of the Finance Act, 1994. In view of the said proviso, provided under rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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