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TMI Blog2023 (11) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... priate duty. For clearing the goods to the Domestic Tariff Area they have availed Goods Transport Agency Services. On verification of accounts, it was noted that the appellant had not discharged Service Tax under GTA Services which was payable by them. The Show Cause Notice dated 10.03.2010 was issued proposing to demand the Service Tax under GTA Services along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. On appeal the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant Ld. counsel Shri M. Karthikeyan appeared and argued the matter. The Ld. counsel adverted to the Show Cause Notice and submitted that actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise [2018 (6) TMI 387-CESTAT NEW DELHI] was relied to argue that on the very same issue in regard to GTA Services, the Tribunal has held that even if it is availed outside the SEZ zone the exemption would be available. Section 26 of the SEZ Act provides that all taxes and duties are exempt under SEZ unit. The decision in the case of M/s. Vision Pro Event Management vs. Commissioner of Central Excise & Service Tax [2018 (7) TMI 334-CESTAT CHENNAI] was relied to argue that even if services in the nature of advertisement of product of SEZ etc., are provided outside the SEZ zone the same is eligible for benefit of exemption. The Ld. counsel prayed that the appeal may be allowed. 3. The Ld. Authorized Representative Ms. Anandalakshmi G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Government. The word 'prescribed is very much defined in SEZ Act, 2005 itself to mean, prescribed by the Rules laid by the Central Government under this Act. Section 65 of sub-section (x) of SEZ Act provides that Central Government shall make Rules to put forth the manner in which exemptions, concessions, drawbacks and other benefits shall be granted in pursuance of the above provision Rule 31 of SEZ Rules provided that the exemption from payment of Service Tax on taxable service specified in Section 65 of Finance Act, 1994 and rendered to a developer or a unit by any service provider shall be available for authorized operation in Special Economic Zone. As a result, the appellant being a unit in special economic zone shall be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Rules made there-under and the conditions specified therein have to be fully satisfied for availing the benefit under the said Notification. Also the Notification came into force much before the Special Economic Zones Act or the Rules made there-under. Had the intention of Legislature was to align the exemption with Section 26 of SEZ Act or Rule 31 of SEZ Rules then Notification No. 4/2004-ST would have been amended to reflect the same. No such amendment has been carried out in the said Notification. As such, we are of the firm opinion that the Notification as relied upon by the Commissioner (Appeals) to pass an order against the appellant has wrongly relied upon. We draw our support from the case Norasia Container Lines vs. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act,........" The doubt has arisen as the notification uses the words "consumption of services within Special Economic Zone". The period involved is February, 2008. SEZ Act, 2005 has come into force w.e.f. 10-2-2006. Section 26 of the Act provides for various exemptions and concessions to SEZ unit/developers. Section 51 lays down that the SEZ Act will have overriding effect over any other Act for the time being in force. The relevant section is reproduced as under :- "51. Act to have overriding effect - The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the authorized operations in a Special Economic Zone and received by a developer or units of a special economic zone, whether or not the said taxable services are provided inside the special economic zone, from the whole of the Service Tax leviable hereon under Section 66 of the said Finance Act." 6. There may be services which are wholly consumed within the geographical location of SEZ or partially: consumed in the SEZ. In the present case, the appellant provided event management services to the SEZ unit. The SEZ unit was a co-sponsor for the event which helped advertising of product of SEZ. The event was held outside the SEZ unit. Even if the event is held outside, since the services were for advertisement of product of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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