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TMI Blog2017 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... e partly outside the SEZ and partly within the SEZ - Held that: - the said notification extends the benefit of non-payment of service tax to a person who renders services to developer or units in Special Economic Zone for consumption in special economic zone - Similar issue came up before the Tribunal in the case of Orix Auto Infrastructure Services Ltd Vs CST Mumbai [2015 (11) TMI 346 - CESTAT AH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in this appeal is whether the appellant is liable to discharge service tax liability on courier services rendered to a unit situated in SEZ or otherwise. 3. On perusal of the records, we find that appellant had claimed the benefit of Notification No. 9/2009-ST dated 3.3.2009 and 17/2011-ST dated 01.3.2011 by not discharging the service tax liability on the courier services which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities that the key words wholly consumed we find that this particular phrase has been initially interpreted by the Tribunal in the case of Norasia Container Lines Vs CCE New Delhi [2011(23) STR 295 (Tri-Del)] wherein the phrase for consumption of services within Special Economic Zone was interpreted and the Bench took a view that both the expressions are required to be read h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. The Stay applications also stand disposed of. 5. Similar issue came up before the Tribunal in the case of Orix Auto Infrastructure Services Ltd Vs CST Mumbai [2015-TIOL-2826-CESTAT-Mum] wherein the benefit of similarly placed Notification No. 4/04-ST was considered and the Bench took a view in favour of the appellant therein relying upon the decision of the Tribunal in the case of Nora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having effect by virtue of any other law. It is accordingly held that Notification No. 9/2009-S.T. and amended Notification No. 15/2009-S.T. have been only issued to operationalize the exemption/immunity available to SEZ unit under Sec. 26(1)(e) of the SEZ Act, 2005. 7. In view of the foregoing and the judicial pronouncements we hold that the impugned order is unsustainable and liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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