2013 (10) TMI 536

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..... that the Central Government intends to exempt the taxable services of any description provided to a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of services within such Special Economic Zone - When it was undisputed that the said services rendered by the appellant were consumed within Special Economic Zone - appellant had made out a p .....

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..... the benefit of Notification No. 4/2004-ST dated 31.03.2004. 3. Heard both sides and perused the record. 4. The appellant herein entered into contract with M/s. Systematic Conscom Limited and M/s. Aquatec Electricals Limited for execution of construction of building for M/s. Motherson Sumi Systems Limited. It is undisputed that the said construction activity for M/s. Motherson Sumi Systems Limi .....

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..... t is undisputed that the said services rendered by the appellant are consumed within Special Economic Zone, the question of receiving payment by the appellant from anybody else may be of only academic interest. 5. In view of the foregoing, we find that appellant has made out a prima-facie case for the waiver of pre-deposit of amounts involved. Application for the waiver of pre-deposit of amounts .....

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