TMI Blog2018 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... rriding effect over any other law, the benefit of tax exemption cannot be denied by giving a restrictive interpretation to N/N. 4/2004. The notification which superseded N/N. 4/2004 has categorically stated that whether or not the taxable services are provided inside the SEZ’ the exemption is available. Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered as consumed within SEZ. It also needs to be mentioned that for availing the services, the SEZ has to get these services approved by the Development Commissioner - Appeal allowed - decided in favor of appellant. - ST/713/2010 - 40964/2018 - Dated:- 28-3-2018 - Ms. Sulekha Beevi, C.S., Member (Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered in the geographical location of the SEZ unit. Such restricted interpretation would defeat the very purpose of the notification which is to provide relief to the deemed export to SEZ, from the burden of tax. He argued that reading of the relevant portion of the notification would show that the exemption is to be allowed in respect of the service provided to a developer/unit in SEZ It is not in dispute that the service has been rendered by the appellant to a SEZ unit. The only ground on which the exemption is denied is that the service is not used wholly and exclusively within the geographical location of SEZ. Any service used for the authorized operations of SEZ should be treated as services consumed within the SEZ. The services used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as after does not put forward any such restriction, the contention of the department that the exemption would be eligible only for the services which are consumed within the geographical area of the SEZ is without legal basis. To support this argument, he relied upon the decision of the Hon'ble Supreme court in the case of W.P.I.L Vs. CCE - 2005 (181) ELT 359 (S.C.). 3. On the other hand, Ld. AR, Shri K. P. Muralidharan, AC, reiterated the findings in the impugned order. He submitted that Event Management Services were completely held outside the SEZ unit. The Notification No. 4/2004 exempts the service tax only in respect of services consumed within the SEZ unit. Therefore, the authorities below have rightly disallowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving effect by virtue of any law other than this Act. 5.2 The intention of the notification as well as Section 26 of the SEZ Act, is to exempt the taxes/duties payable on goods and services provided to SEZ unit/developer, the supply of goods and services to SEZ being deemed exports. Therefore, taking into consideration the impact of Section 51 of the SEZ Act which provides for overriding effect over any other law, we are of the considered opinion that the benefit of tax exemption cannot be denied by giving a restrictive interpretation to Notification No. 4/2004. Our view is supported by the fact that the notification which superseded notification No. 4/2004 has categorically stated that whether or not the taxable services are provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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