2015 (1) TMI 281

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..... correct. This is because the exemption to SEZ units for the services utilized is by way of refund and therefore initially tax has to be paid. Bulk of the demand is for the extended period and the amount within the normal period could not be ascertained. On going through the records, we found for the year 2010-2011, the amount involved is about ₹ 6,15,000/- and having regard to the facts and .....

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..... fore the delay is condoned. 2. The appellant has provided rent-a-cab service to SEZ units and the services were used within SEZ and therefore the procedure followed by the appellant in providing the service without payment of service tax is not correct. This is because the exemption to SEZ units for the services utilized is by way of refund and therefore initially tax has to be paid. Bulk of th .....

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