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TMI Blog2018 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the event the service provider and service receiver are one and the same person, the service provider could claim the refund of service tax paid on the specified services used in the SEZ. It is the receiver, who is entitled to refund and not the service provider - The claimant of refund is not the service receiver, but, the service provider, and not entitled for refund - rejection upheld - appeal dismissed - decided against Revenue. - Appeal No. ST/13863/2013 - ORDER No. A/10602 / 2018 - Dated:- 27-3-2018 - Dr. D. M. Misra, Hon'ble Member ( Judicial ) For the Appellant : Shri M. N. Makhania, CA For the Respondent : Shri L. Patra, AR ORDER Per : Dr. D. M. Misra This is an appeal filed against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services which were consumed with the SEZ Area, therefore, eligible to the refund of service tax consumed in SEZ. In support, they have referred to the judgements of this Tribunal in the case of Zydus Hospira Oncology (P) Ltd. Vs. CCE, Ahmedabad [2013] 34 taxman.com 16 (Ahmedabad-CESTAT) and Zydus BSV Pharma (P) Ltd. Vs. CST-Ahmedabad [2013] 35 taxman.com 190 (Ahmedabad-CESTAT). 5. Ld. AR for the Revenue on the other hand submitted that it is very clear from the Notification No. 9/2009-ST dated 03.03.2009 that the exemption from payment of service tax on providing taxable services to an SEZ is allowed subject to fulfilment of the conditions and it is by way of refund of the service tax paid by the service provider to the service receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices used in the SEZ. The relevant Notification reads as follows:- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), and in supersession of the notification of the Government of India, Ministry of Finance ( Department of Revenue), No. 4/2004-ServiceTax, dated the 31st March, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section ( i ) dated the 31st March, 2004, vide, G.S.R.248(E), dated the 31st March, 2004, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in clause (105) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or refund of service tax paid on the specified services used in relation to the authorised operations in the Special Economic Zone shall not be claimed except under this notification. 2. The exemption contained in this notification shall be subject to the following conditions, namely:- (a) the person liable to pay service tax under sub-section (1) or sub-section (2) of section 68 of the said Finance Act shall pay service tax as applicable on the specified services provided to the developer or units of Special Economic Zone and used in relation to the authorised operations in the Special Economic Zone, and such person shall not be eligible to claim exemption for the specified services: Provided that where the developer or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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