9911796707
TMI Blog2014 (10) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... xecuted in a special economic zone. We also find that the main contractor has given a certificate indicating that the appellant is a sub-contractor and has given the services which are consumed by the main contractor in a special economic zone. On perusal of notification no.09/2009-ST, we find that the said notification grants exemption to the services rendered in a special economic zone and does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are adjudged by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant herein is a sub-contractor, is not entitled to benefit of notification no.9/2009-ST, dt. 03.03.2009 as amended by notification no.15/2009-ST, dt. 20.05.2009. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that there is no dispute that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Departmental Representative as to whether the services provided by the appellant would fall under authorized operations or not is a question which can be considered at the time of final disposal of the appeal and the Ld. Counsel for the appellant is directed to produce the entire list of authorized operations which has been approved by SEZ authorities, in this case. 5. In view of the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
