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TMI Blog2016 (3) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... n’ble Madurai Bench of Madras High Court on 13.1.2013 wherein ₹ 10,00,000/- was paid. Also there is an invoice raised towards professional charges in connection with appearing before Hon'ble Madurai Bench of High Court, wherein the appellants have paid legal fees of ₹ 10,05,000/-. These invoices clearly show that fees have been paid for the appeal suit. In bills it has been clearly mentioned that amount has been paid in connection with Appeal Suit which was related to Madurai Land Land Acquisition matters pending before Madurai Bench of the Hon’ble Madras High Court. From the challan dt. 29.3.2014, it is seen that the appellant have remitted the service tax under reverse charge under the services of legal consultancy service. Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on certain services amounting to ₹ 18,13,434/- for which a show cause notice dt. 5.8.2014 was issued for denying refund claim to that extent mainly on the services viz. Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc. The adjudicating authority in his order sanctioned the refund claim of ₹ 71,69,349/- but rejected the refund of ₹ 18,13,434/- on the ground that no evidence was available supporting that these services were used towards authorized operation of SEZ. On appeal, the Commissioner (Appeals) upheld the order. 3. Ld. Consultant submits that eligibility of refund under Notification No.12/2003 and under Rule 5 of CCR is not in dispute as the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 EP dt. 23.5.2007. On perusal of the Development Commissioners letter dt. 13.12.2003 wherein the unit of Approval committee has approved the list of specified services for claiming the benefit under Notification 12/2013. On perusal of the list of services which contained 47 services (annexed at pages 53, 54 of the paper book) vide Sl.No.7, 11, 21, 22, 26 32 which relates to approval list of specified services viz. Chartered Accountant service, Company Secretary Services, GTA service, ITS service, Legal Consultancy Service and Security Agency services respectively. The committee has approved the said list of services and the appellants are eligible for claiming the benefit under Rule 5 of CCR. On perusal of the SCN and the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it has been clearly mentioned that amount has been paid in connection with Appeal Suit (A.S.No.191 to 193/2006 and A.S. No.191 and 192/2008) which was related to Madurai Land Land Acquisition matters pending before Madurai Bench of the Hon ble Madras High Court. As a foot note to the bill, it has to be paid on the taxable value by AMRL Hiech City Ltd to the Central govt as per Notfn No.36/2012 dt. 20.6.2012. I find from the challan dt. 29.3.2014 wherein the appellant have remitted the service tax under reverse charge under the services of legal consultancy service. From the above facts, bills and remittances of service tax clearly confirms that appellant being a developer of AMRL Hi-Tech City has to fight legal case. It is informed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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