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M/s Hitachi Consulting Software Services India Pvt. Ltd. Versus The Commissioner C.C.E & ST, Hyderabad

2016 (7) TMI 235 - CESTAT HYDERABAD

Claim of refund - refund claim was not accompanied by Form A-1 as provided in Notification No-17/2011 ST dated 01-03-2011 - service tax paid on purchase of software license meant for the authorized operations in their SEZ unit - Held that:- The appellant has DTA operation also and if they file such declaration it would be a false declaration. The contention of the appellant that they are not required to file Form A-1 declaration as per the notification and that they may not be forced to file a d .....

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l is allowed by way of remand with the findings made in regard to the requirement to file Form A-1. - Decided in favor of assessee. - Appeal No. ST/27157/2013 - A/30242/2016 - Dated:- 22-3-2016 - Hon ble Ms. Sulekha Beevi, C.S. Member(Judicial) For the Appellant : Shri Harish Bindumadhavan, Advocate For the Respondent : Shri N. Naik, AR ORDER [ Order per: Sulekha Beevi, C.S. ] 1. The appellant, M/S Hitachi Consulting Software India Private Ltd is engaged in providing Information Technology Softw .....

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refund claim, inter alia, on the ground that the refund claim was not accompanied by Form A-1 as provided in Notification No-17/2011 ST dated 01-03-2011. The said show cause notice was served upon the appellant on 17-12-2012. A personal hearing was scheduled for 22-11-2011, a date prior to service of notice. The Order-in-Original was passed on 26-11-2012 even before service of the notice. Thus, though after receiving the notice, appellant filed written reply on 21-12-2012, the original authority .....

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he Commissioner (Appeals) discussed elaborately as to whether the appellant is required to furnish the declaration in Form A-1 . The contention put forward by the appellant that they are not bound to furnish Form-A1 was rejected by Commissioner (Appeals) who observed that I differ with the appellant and advice them to furnish the declaration in Form A 1 in terms of para 2 (c) of the notification is as much as they had submitted that there are SEZ operations and DTA operations . It is also direct .....

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djudicating authority will not sanction refund without furnishing such document. Hence this appeal. 5. The learned counsel appearing for the appellant, Shri Harish Bindu Madhavan submitted that while claiming refund, as per clause (c ) of para 2 of the Notification No.17/2011-ST dated 01-03-2011 a declaration in Form A-1 is to be filed by the Developer or Unit of SEZ who does not, own or carry out any business other than SEZ operation. The appellant is carrying out both SEZ as well as DTA operat .....

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urpose of claiming exemption . 7. A plain reading of the above condition makes it clear that it is a declaration that has to be filed by Developers or Unit of SEZ who carries out SEZ operation only. Undisputedly the appellant is carrying out DTA operations also. In fact in the show cause notice it is stated that appellant has another branch at Bangalore. The consistent contention of the assessee has been that they are carrying out DTA operations at their branch in Bangalore and that they may not .....

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gain , sub clause (iv) of declaration No.7 in the said form reads as under: I/we declare that we do not own or carry out any other business of providing taxable service or manufacture , in the domestic tariff area ; I/we are aware that the declaration in valid only for the purpose specified in Notification No.......................dated................ and is subject to conditions 9. The appellant has DTA operation also and if they file such declaration it would be a false declaration. The conte .....

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