TMI Blog2019 (7) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... have been rendered within the country. It may not be out of place to take notice that, even considering that the issue could be decided on merit, the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is entitled to tax exemption that devolves upon the provider. In any case, the appellant was entitle to the refund/rebate of the taxes paid on the services. Appeal allowed - decided in favor of appellant. - ST/1100/2010-DB - Final Order No. 20252/2019 - Dated:- 7-3-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. C. J. MATHEW, TECHNICAL MEMBER Mr. Ravi Raghavan, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax, Bangalore had after, scrutiny of the rebate claim, sought nine documents and details while requiring them to show cause against the rejection of the rebate for lack of those details and documents. It is observed that the impugned order has upheld the order of the original authority which has gone on to establish that: I have carefully gone through the claim and I have seen that it is very clear from the documents filed along with the claim and the submission made by the claimant during the personal hearing that they are engaged in the activity of providing services for development of computer software and IT enabled services, such as technical product services, engineering services, application services, man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Thirty Seven Thousand Eight Hundred Thirty Seven Only). 4. In so doing and rendering a finding that the activity of the appellant does not constitute exports, the adjudicating authority has, doubtlessly, travelled beyond the scope of the show-cause notice. The appellant has not been placed on notice of the intent of the service tax authorities to reject their claim for rebate on the ground of exports not having taken place and that the services have been rendered within the country. 5. It may not be out of place to take notice that, even considering that the issue could be decided on merit, the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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