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TMI Blog2020 (4) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether the appellant-assessee a developer in the SEZ, who are fully exempt from payment of service tax under Section 26 (1)(e) read with 51 of SEZ Act, 2005, and whether denial of refund of service tax on the ground of limitation is justified. 4. To grant exemption to the units and developers in the SEZ Notification No. 40/2012-ST, which have been subsequently substituted by Notification No. 12/2013-ST dated 01.07.2013. As per the notification, under Section 93(1) of Finance Act, the Central Government have granted exemption from payment of service tax leviable under Section 66B of the Finance Act on services received by a unit located in a SEZ (hereinafter either SEZ unit or Developer) and used for the authorised operation from the who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laims, which is as under:- Item No. Appeal No. Refund claimed SEZ Division Period Refund application dated 1 ST/52078/18 260323/- Developer unit 30.4.15 to 5.11.15 19.5.17 2 ST/52079/18 591979/- Module unit 31.7.15 to 4.8.16 19.5.17 3 ST/52080/18 1614604/- Poly unit 26.2.15 to 30.6.15 19.5.17 6. The Assistant Commissioner while processing the refund claim, found that the invoices submitted are more than twelve months old as on the date of filing of the refund application. Accordingly, it appeared to Revenue that under para 3(iii)(e) of Notification No. 12/2013, the refund is time barred and accordingly show cause notice was issued to deny the refund as time barred. 7. The refund claims were adjudicated vide separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of Intas Pharma Ltd., the SEZ unit had applied for refund of service tax in relation to specified input services. Revenue had issued show cause notice proposing to disallowance of refund claim to the extent of Rs. 56,650/- out of total refund claim of Rs. 1,30,410/-, as some of the services like Architect, Interior designing and Consulting Engineer services appeared to be not wholly consumed by the SEZ unit. The adjudicating authority had held that though the architect services are further consumed in the SEZ, and therefore fall beyond the date of Notification No. 15/2009-ST. The rejection of refund in part was upheld by the Commissioner (Appeals). This Tribunal allowing the appeal of Intas Pharma (supra) held as follows:- "7. We noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 SEZ, insofar as the claim for refund is filed within six months or within such extended period as the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 transactions, by the providers of such services." 10. Having considered the rival contentions and relying on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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