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TMI Blog2017 (5) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed off by a common order. 2. Heard both the sides and perused the records. 3. Revenue is aggrieved by the said order-in-original on the ground that the adjudicating authority has dropped proceedings initiated by the show cause notice without considering the facts of the case properly. 4. The relevant facts that arise for consideration are that the respondent herein was awarded a contract by M/s Lloyds Insulation Ltd for erecting/providing services to SEZ developer. Respondent had been awarded the contract based upon the contract awarded by M/s Reliance Industries Ltd, Being a SEZ developer, M/s Reliance Industries Ltd directed M/s Lloyd Insulation Limited to render services of 'commercial or industrial construction services&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual matrix, we have to now consider the notification No.04/2004-ST which reads as under: "Service tax exemption to services provided to a Developer or units of Special Economic Zone - Notification No.17/2002-S.T. superseded In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No.17/2002-Service Tax, dated the 21st November, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 21st November, 2002, vide, G.S.R. 777(E), dated the 21st November, 2002, except as respects things done or omitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised for such purpose by any such developer; (3) "Special Economic Zone" means a zone specified as Special Economic Zone by the Central Government in the notification issued under clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944)." 6. It can be seen from the above reproduced notification that the said notification exempts any taxable service provided by any service provider for consumption of the service within a Special Economic Zone, subject to following/adhering to the conditions. It is also undisputed that all the conditions mentioned in the notifications are satisfied by the SEZ developer i.e. M/s Reliance Industries Ltd. On the face of such factual matrix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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