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TMI Blog2013 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ by a Developer or units are exempt from Service Tax - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was no evidence on record about fulfillment of these conditions – court did not accept the contention of the assessee - appellant did not claim refund under Notification 9/2009 as evident from refund application. Limitaition of time barred - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Commissioner of Central Excise (Appeal) Jaipur I. 2. Brief facts of the case are that appellants, holder of service tax registration No. AAECM 4950CST001, have filed a refund claim dated 26.8.2009 for ₹ 22,18,087. The refund was claimed by the appellants on the ground that as per Section 26(e) of SEZ Act 2005 read with Rule 31 of SEZ Rule 2006, no service tax is leviable in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2004 they have paid the service tax amount which was not payable. We find that under Notification 4/2004 services provided by service provider consumed in SEZ by a Developer or units are exempt from Service Tax. Since the service tax was not payable, assessee can claim the benefit by way of refund of service Tax. Since no refund procedure is prescribed in Notification 4/2004, assessee can file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption, there is no question of refund. We uphold this finding of the Commissioner (Appeal) also. 8. Appellants are service recipient and under clause (e) of 11B (2) of the CEA service recipient can also get the refund if (i) Service tax is borne by the recipient of service. (ii) He has not passed on the incidence of such service tax to any other person. 9. Original authority has given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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