TMI Blog2018 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT AHMEDABAD] held that Section 51 of the SEZ Act which defines export shall have overriding effect in case of any inconsistent provisions in any other Act - no service tax can be levied on services provided to units situated in SEZ nothwithstanding anything contained in N/N. 9/2009-ST as amended by N/N. 15/2009-ST as the said exemptions were only to operationalise exemption from payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax liability and follow refund procedure prescribed under notification No.9/2009 - ST dt. 03.03.2009. That the Appellant has not disclosed the details of providing service to SEZ Unit in their ST - 3 Return. Hence the present appeal before us. 2. Shri Jaikumar Ld. Counsel appearing on behalf of the appellant submits that in terms of Section 26 (1) (e) readwith rule 31 of SEZ Rules they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for exemption from service tax and are not bound to claim exemption by way of refund. 4. Shri S.V. Nair, ld. Assistant Commissioner (AR) appearing for the revenue supports the findings in the impugned order. He placed reliance on the following judgment to state that as the Appellant has not followed the procedure of Notif. No.9/2009 - ST hence exemption is not available :- (a) Hemr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B of the Central Excise Act, 1944. We find that the Tribunal in case of Relinace Port and Terminals supra held that Section 51 of the SEZ Act which defines export shall have overriding effect in case of any inconsistent provisions in any other Act. We agree with the aforesaid ration laid down by the Tribunal and hold that no service tax can be levied on services provided to units situat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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