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TMI Blog2017 (9) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... NBCC, as the operating agency to the appellant - Thus, there is ipso facto approval of the Deputy Commissioner of the SEZ. No further approval of the Approval Committee is required under the facts and circumstances. Appeal allowed - decided in favor of appellant. - ST/70739/2016-ST[SM] - Final Order No. 70851/2017 - Dated:- 8-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Rajesh Chhibber, Advocate, for Appellant Shri D. K. Deb, Assistant Commissioner (AR), for Respondent ORDER The issue in this appeal by the appellant-assessee a contracter, who has rendered services unit in the capacity of a Sub-contractor in the nature of civil construction in the Noida-SEZ, Noida under the main contractor, where the civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny such documentary evidence to the effect that the said work by developer/unit of NSEZ had been approved by the board of approval of NSEZ and services provided by the service provider-appellant were included in duly approved list of authorized operations and actually have been wholly consumed within the NSEZ. It, further, appeared that the appellant is not entitled for the exemption in respect of the aforementioned service provided at NSEZ under the notification and were liable to service tax on the payments received from M/s Anurag Enterprises for the period 2008-09, 2009-10 2010-11. It is further mentioned in the Show Cause Notice that the construction work of Standard Design Factory, (SDF) Block-L, at NSEZ, Noida subcontracted by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions states-NBCC is operating agency and further appropriate agency in agreement means; any consultant or specialist appointed by NBCC Ltd., in consultation with the DC, NSEZ. Further, Clause 18 states - NBCC will charge 9% of the actual cost of the project to be constructed/supervision as agency charges. In addition to above 2% of the project cost will be payable as the fee of the consultant for design and drawing of the work. Thus, NBCC under the provision of the cost plus contract, wherein they have been appointed as operating agency have granted work to M/s Anurag Enterprises under the main contract construction of SDF Block - L, at NSEZ, Noida vide Contract No. NBCC/GM-RBG (E I)/NSEZ/Noida/2008/4385 dated 22/10/2008. Thereafter, M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the services supplied to the Deputy Commissioner of the SEZ through their contractor M/s Anurag Enterprises and setting aside all the penalties including the penalty where tax and interest was paid before Show Cause Notice. 5. The ld. A. R. for Revenue relies on the impugned order. He, further, draws my attention to Para six of the SCN, wherein it is stated that the work done by a service provider in the SEZ is exempted in terms of Notification No. 4/2004-ST from payment of whole Service tax for taxable service of any description, provided to a developer of SEZ or a unit (including a unit under construction) of SEZ by any service provider for consumption of the services within such SEZ, subject to the condition, namely, (i) the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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