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TMI Blog2019 (6) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... dent: Shri Atul Handa & Vijay Gupta, AR PER: ASHOK JINDAL The appellant is in appeal against the impugned order demanding service tax on the services provided by them. 2. The facts of the case are that the appellant provided various services to the unit located in special economic zone during the period from 3.3.2009 to 20.5.2009 under the category of works contract services but did not pay ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case decided by this Tribunal vide Final Order No.62376/2018 dt.22.3.2018. 4. On the other hand, Ld. AR submits that in terms of Notification NO.9/2009-ST dt.3.3.2009, the procedure laid down deals with situation services supplied to SEZ unit which prescribed the assessee is liable to pay service tax. Therefore, the appellant is liable to pay service. 5. Heard the parties and considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed provisions, of clause/sub-paragraph c of Notification No.15/2009 cannot be inferred to have imposed any disability on the recipient of services in respect of taxable services consumed wholly within the SEZ, from seeking refund of service tax remitted on such transactions." 7. Further, in the case of Nokia India Pvt.Ltd.(supra), this Tribunal has observed as under:- "..............On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SEZ, from seeking refund of service tax remitted on such transactions, by the providers of such services." 8. Therefore, we hold as the appellant has provided services to SEZ unit and in terms of section 26 of Special Economic Zone, 2005, the appellant was not required to pay service tax. Accordingly, in terms of Notification No.9/2009 dt.3.3.2009, the appellant is not required to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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