9911796707
TMI Blog2013 (10) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to the recipient, the question of having any intention to evade duty does not arise and therefore the Show Cause Notice issued on 19-10-2010 to recover the Service Tax from 3-3-2009 to 20-5-2009 was time-barred. Under these circumstances, the extended period could not have been invoked and penalty could not have been imposed and further legally also, it can be argued that the intention of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax was provided to SEZ developers or unit subject to certain conditions. The said Notification No. 9/2009-ST mandated the service providers to pay service tax on the services rendered to SEZ unit and the service receiver i.e. SEZ unit could claim refund of such service tax. The case of the Revenue is that the appellant has not paid service tax though there being no exemption hence, is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides. Even though, detailed submissions were made by the learned Advocate for the appellant that prior to 3-3-2009, the appellant was exempt from payment of duty and after 20-5-2009, the exemption continued, and during the interim period, there was no exemption which was clearly an oversight on the part of the Government. Besides legal submissions, several decisions were also cited in support ..... X X X X Extracts X X X X X X X X Extracts X X X X
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