TMI Blog2018 (2) TMI 1868X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorization to be given by a Committee headed by Chief Commissioner, it has been submitted that such Committee was never set up and hence, there was no opportunity for obtaining such a certificate - the appellant has rendered the CHA service to units within the Special Economic Zone and hence; the services may be considered as having been utilized within the zone. There is no dispute on the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units situated in Cochin Special Economic Zone without payment of Service Tax. They claimed the benefit of Service Tax exemption under Notification No. 17/2002-S.T., dated 21-11-2002 as well as the Notification No. 4/2004-S.T., dated 31-3-2004. It was a condition in these notifications that the benefit from payment of Service Tax will be available to the services rendered to the Developer or Units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und, we heard Shri Bharat Kumar, Learned Consultant appearing on behalf of the appellant and Dr. Ezhilmathi, DR. 4. It is the submission of the Learned Consultant that at the time of issue of the Notification No. 17/2002, since the SEZ units were being set up for the first time, there was no system in place for issue of an authorization by a Committee headed by the Chief Commissioner. This cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that the benefit may be extended to the appellant. 5. Learned DR justified the impugned order and submits that the benefit will not be allowable for not satisfying all the conditions of the respective notifications. 6. After perusal of the relevant notifications, we note that initially Notification No. 17/2002 was issued. Even though there was a requirement of an authorization ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
