TMI Blog2018 (9) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Section 11B of the CEA, 1944. Refund allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/712-714/2010-DB - A/11849-11851/2018 - Dated:- 3-8-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Dhaval K. Shah, Advocate For the respondent: Shri Gobind Jha, Supdt. (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that in respect of services consumed within the SEZ unit, whether the Service Tax paid on such services is refundable even before the amendment of notification 09/2009-ST by amendment notification no. 15/2009-ST dated 20.05.2009. 2. Shri Dhaval Shah, Ld. Counsel appearing on behalf of the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax paid on the specified services used in relation to the authorized operations in the Special Economic Zone except for services consumed wholly within the Special Economic Zone. From the plain reading of the aforesaid clause (c) of the Notification No. 09/2009-S.T., it is clear that the exemption by way of refund is not available to the services consumed wholly within the Special Economic Zone however as per the first para of the refund is not available to the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted therefore the services received by the appellant even though consumed wholly within the SEZ are exempted per se. However, the refund in respect of Service Tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 3-3-2009. Clause c of Notification 9/2009-S.T. provides that the exemption claimed by the developer or units of SEZ shall be provided by way of refund of Service Tax of the specified services used in relation to authorized operations in the SEZ. Notification No. 9/2009-S.T. was issued on 3-3-2009, in supersession of an earlier Notification No. 4/2004-S.T. Subsequently by Notification No. 15/2009-S.T., dated 20-5-2009, amendments to the earlier Notification (9/2009-S.T.) were issued. Accordingly, para c of the earlier Notification (9/2009-S.T.) was substituted to read that the exemption claimed by the developer or units of SEZ shall be provided by way of refund of Service Tax paid on the specified services used in relation to the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... joined immunity. Therefore, any Service Tax paid/remitted by a service provider is liable to be refunded to the provider who has remitted Service Tax in relation to taxable services provided to a developer or unit, to carry on authorized operations in a SEZ. 9. However, the issue in this case is refund claimed by the petitioner as the recipient of the taxable service of Architect, Interior Decorator and Consulting Engineer, i.e. in respect of those services provided to the appellant by M/s. Venkataramanan Associates. Notification No. 9/2009-S.T., dated 3-3-2009 as earlier adverted to, enables claim of exemption by developers or units in SEZ by way of refund of Service Tax paid for services used in relation to authorized operations in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax provided under Section 7 or 26 of the 2005 Act cannot be so interpreted as to be eclipsed the procedural prescriptions of Notification No. 9/2009 or 15/2009. These Notifications are calibrated to enable recipients of taxable services (exempt from liability to tax under the provisions of the 2005 Act), to claim refund of the Service Tax, wherever assessed and collected by Revenue or remitted otherwise by the taxable service provider, inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/sub-paragraph c of Notification No. 15/2009 cannot be inferred to have imposed any disability on the recipient of services consumed wholly within the SEZ, from seeking refund of Service Tax remitted on such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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