TMI Blog2017 (5) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... services are consumed in a SEZ the question of rejecting the refund claim in itself is incorrect. - list of services which are used for authorized operation in a SEZ Includes these two services i.e., Banking and Financial Services and Real Estate Agent services - on a request made by appellant, the office of the Development Commissioner by letter dated 20.11.2012 informed appellant that i e, Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice providers are paid the service tax, raised Invoices dated 23.06.2011 and 23.12.2010 and 30.06.2011 It was the claim appellant before the lower authorities that they being SEZ developers amount of service tax to paid the service provided needs to be refunded as per various notifications and in this case 17/2001-ST dated 01 03.2011. The adjudicating authority as well as first appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Commissioner of authorized services: It is his further submission that appellant has submitted a letter dated 20.112012 from the office of the Development Commissioner, Visakhapatnam Special Economic Zone, wherein it is specifically stated that these two services which are in the list services are effective from the date of first application by the unit /developer i e. , appellant 4. Ld. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horized operation in a SEZ is annexed Includes in these two services i.e., Banking and Financial Services and Real Estate Agent services. 9. Thirdly, on a request made by appellant, the office of the Development Commissioner by letter dated 20.11.2012 informed appellant that i e, Banking and Financial services and Real Estate Agent Services are authorized services from the date of application i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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