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TMI Blog2017 (12) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether, on the facts and in the circumstances of the case, the finding of the Appellate Tribunal that there is no material produced by the appellant that the services were rendered to SEZ units can be said to be based on material on record? (ii) Whether, on the facts and in the circumstances of the case, the finding of the Appellate Tribunal that the services rendered in relation to housekeeping partakes the character of manpower supply is sustainable in law? (iii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in directing the appellant to deposit the entire amount of tax with interest as a condition precedent for grant of waiver for collection of penalty in spite of admitted financial p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due date. He also levied penalty separately under Sections 77 and 78 of the Finance Act, 1994 upon the assessee. This order was subjected to appeal before the Tribunal under Section 35B of the Act of 1944. The contention of the assessee was that the Security Agency Services provided by him were in Special Economic Zones (SEZ) and therefore, the value received in the context thereof was liable to be excluded from the service tax net. By order dated 30.12.2013 passed in Application No.ST/STAY/00232/2012 in Appeal No.ST/00397/ 2012, the Tribunal took into account the financial stringency of the assessee and granted waiver of the penalty component only. The assessee was directed to remit the entire tax liability assessed and the corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, there is every possibility that the assessee may have provided services at places outside the SEZ in respect of other units also. The Tribunal however recorded that it had analyzed some of the invoices produced by the assessee and that none of them indicated that the taxable service was provided within a SEZ. Under Notification No.4 of 2004 dated 31.03.2004, taxable services of any description, as defined in Section 65(1)(90) of the Finance Act, 1994, provided to a developer of a SEZ or a unit of a SEZ by any service provider is exempted from the whole of the service tax leviable thereon, subject to conditions. When the Commissioner specifically noted that certain invoices were produced by the assessee but found the same to be inadequa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stained and the Tribunal necessarily has to examine the matter afresh by considering all the material produced by the assessee before taking a decision upon his application for waiver of pre-deposit and stay. The orders dated 30.12.2013 and 06.08.2014 passed in Appeal No.ST/397/2012 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, are set aside and the appeal is restored to the file for consideration afresh of the assessee's Application No.ST/STAY/00232/2012 in Appeal No.ST/00397/2012 by looking into all the relevant factual aspects of the matter. The appeal is accordingly allowed to the extent indicated above. Pending miscellaneous petitions, if any, shall stand closed in the light of this final order. No ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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