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TMI Blog2014 (9) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ities. - prima facie we find it is not a case for total waiver of service tax - stay granted partly. - Appeal No.ST/S/85740/13-Mum - - - Dated:- 12-5-2014 - S S Kang and P K Jain, JJ. For the Appellant : Mr Yogesh Patki, Adv. For the Respondent: Mr V K Agarwal, Additional Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. The stay application is being taken up for hearing in pursuance to the order dated 4.3.2014 passed by the Hon'ble Bombay High Court. 3. The applicant filed this application for waiver of pre-deposit of service tax of ₹ 10,90,521/-, interest and penalties. The contention of the applicant is that show cause notice was issued demanding service tax of ₹ 23,10,250/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that as the services were not consumed within the SEZ hence the benefit of the Notification is rightly denied. 7. The Revenue submitted that the applicant provided certain liaison activities to M/s A2Z Online Services Pvt. Ltd also, which cannot be considered as in respect of development or operation or maintenance of SEZ hence the demand is rightly made. 8. In the present case, we find that the issue is whether the applicants are entitled for the benefit of Notification No. 4/2004-ST dated 31.3.2004. For ready reference, the Notification is reproduced below:- Notification :4/2004-ST dated 31.3.2004 Service tax exemption to services provided to a Developer or units of Special Economic Zone - Notification No.17/2002-ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iii) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisation of the said taxable services. Explanation .- For the purposes of this notification,- (1) Board of Approvals means the combined Board of Approvals for export oriented unit and Special Economic Zone units, as notified in the Official Gazette, from time to time by the Government of India in the Ministry of Commerce and Industry; (2) developer means a person engaged in development or operation or maintenance of Special Economic Zone, and also includes any person authorised for such purpose by any such developer; (3) Special Economic Zone means a zone specified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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