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TMI Blog2018 (7) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ax - When the service is ultimately consumed within the SEZ unit, whether services commenced outside the unit /or ended outside unit is of no consequence. When in effect the services are consumed within SEZ, the benefit of notification cannot be denied. Further by virtue of Section 51 of the SEZ Act, the provisions of the SEZ Act, has overriding effect over the provisions contained in any other law - also, Rule 31 cannot restrict the benefit of exemption extended under the Act. Appeal dismissed - decided against Revenue. - Appeal No. ST/542/2011 - 40902/2018 - Dated:- 21-2-2018 - Smt. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. P. Muralidharan, AC (AR) For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the impugned order is reproduced as under :- 5.2 It is seen that the SEZs are specifically delineated duty free enclave and shall be deemed to be foreign territory for the purpose of trade operation. The SEZ are developed for the purpose of promotion of exports to earn much needed foreign exchange and for overall economic development of our country, The SEZ Act provides exemption from all taxes on any goods or services exported out of or imported into or procured from Domestic Tariff Area. These facilities are offered to the industry to provide them with a level playing field when they compete with foreign players in foreign markets. In the instant case the transport service provided by the appellant is ultimately consumed by the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand with a view to give effect to the intent of the notification and the SEZ Act. The SEZ are developed for the purposes of promotion of exports to earn foreign exchange. There is no dispute that the impugned Services are used by SEZ unit. Merely because the nature of the service is to pick up and drop the employees and vice versa it cannot be said that the services are consumed outside the unit Notification 4/2004 exempts service Tax on services provided by a service provider for consumption of such services within SEZ. The department seeks to construe the notification restricting its applicability to such services which are wholly or exclusively used in SEZ This would defeat the purpose of amendment of definition of export which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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