2013 (11) TMI 250

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..... amount of service tax utilised in SEZ area, if the same is paid under Section 66 of the Finance Act, 1994, while the appellant herein has paid the service tax under Section 66A of the Finance Act, 1994. We find strong force in the contentions raised by the learned counsel that the provisions of Section 66A were clarified as not a charging Section by itself but created a legal fiction to charge the .....

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..... amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Decided in favour of assessee. - Appeal No. : ST/11465 of 2013 - Misc. Order No. M/13045/2013-WZB/AHD - Dated:- 3-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Jigar Shah, Advocate For the Respondent: Shr .....

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..... late authority, on an appeal filed by the Revenue has come to a conclusion that the said Notification 9/2009-ST grants refund of the amount of service tax utilised in SEZ area, if the same is paid under Section 66 of the Finance Act, 1994, while the appellant herein has paid the service tax under Section 66A of the Finance Act, 1994. We find strong force in the contentions raised by the learned co .....

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