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TMI Blog2015 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... r: H.K. Thakur This appeal has been filed by the appellant against OIA No. SRP/554/VDR-II/2013 dated 13.03.2013. 2. Sh. Nikhil Virkar (Section Head) appearing on behalf of the appellant argued that first appellate authority has rejected the refund claim on the sole ground that 'Legal Consultancy Services' were not included in the list of services approved by the developer during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od approved during the period of September 2010 to January 2011. 4. Heard both sides and perused the case records, it is observed from Clause 2 of Notification No. 9/2009-ST, dated 03.03.2009 and later claim considered under Notification No. 17/2011-ST, the exemption by way of refund is admissible if, the services are approved by the developer or unit of SEZ. It is claim of the appellant that com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 stood approved and were applicants for the period September 2010 to January 2011. 5. In view of the above observations order passed by the first appellate authority is set-aside and the matter is remanded to the Adjudicating Authority for denove consideration. Appellant to produce a certificate from the developer as mentioned above the Adjudicating Authority for considering there claim. Needle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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