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TMI Blog2017 (5) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... Economic Zone, subject to following/adhering to the conditions - It is also undisputed that all the conditions mentioned in the notifications are satisfied by the SEZ developer i.e. M/s Reliance Industries Ltd. Reliance was placed in the case of SUJANA METAL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE], where it was held that where the services are rendered to SEZ or a unit in SEZ, as long as it is rendered for consumption in a Special Economic Zone, the services are exempt. The provisions of Section 26 of the Special Economic Zone overrides provisions of other law and exempts any services or taxes if the same are consumed in Special Economic Zone. Appeal dismissed - decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd undertook the painting and various other related job in the SEZ which is developed by RIL. The respondent had during the relevant period sought clarification from the departmental officers and subsequently claimed benefit of Notification No.04/2004-ST, on the ground that they rendered the services to SEZ developer and in SEZ. During the course of audit it was noticed by the audit team that the respondent is not eligible for the benefit of Notification No.04/2004-ST for the reason that he was a sub-contractor and was never awarded a contract by SEZ developer. Adjudicating authority, after following the due process of law, dropped the proceedings initiated. 5. After hearing both the sides, we find that the main ground of the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable thereon under section 66 of the said Act, subject to the following conditions, namely :- (i) the developer has been approved by the Board of Approvals to develop, operate and maintain the Special Economic Zone; (ii) the unit of the Special Economic Zone has been approved by the Development Commissioner or Board of Approvals, as the case may be, to establish the unit in the Special Economic Zone; (iii) the developer or unit of a Special Economic Zone shall maintain proper account of receipt and utilisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was in dispute before this Tribunal in the case of Sujana Metal Products Ltd v. Commissioner of Central Excise 2011 (273) ELT 112 (Tri.-Bang.) and this Tribunal came to a conclusion that where the services are rendered to SEZ or a unit in SEZ, as long as it is rendered for consumption in a Special Economic Zone, the services are exempt. We also note that the provisions of Section 26 of the Special Economic Zone overrides provisions of other law and exempts any services or taxes if the same are consumed in Special Economic Zone. 7. In view of the foregoing and the authoritative judicial pronouncement, we find no merits in the appeal filed by the Revenue and the same stands rejected and hold impugned order is correct and legal and does not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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