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TMI Blog2019 (6) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... 005, the appellant was not required to pay service tax. Accordingly, in terms of Notification No.9/2009 dt.3.3.2009, the appellant is not required to pay service tax. Therefore, the demand of service tax raised against the appellant is set aside - appeal allowed - decided in favor of appellant. - ST/55232/2013-Cus-(DB) - FINAL ORDER NO.60587/2019 - Dated:- 22-5-2019 - MR. ASHOK JINDAL, MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicated and demand of service tax was confirmed along with interest. Against the said order, the appellant is before us. 3. Ld. Counsel for the appellant submits that the appellant has provided services to the SEZ unit, therefore, they are not liable to pay service tax as held by this Tribunal in the case of Nokia India Pvt.Ltd.-MANU/CC/0262/2016 . He also relied upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) wherein this Tribunal has observed as under:- ..............On this harmonious construction, the impunity to service tax provided under section 7 to 26 of the Act 2005 cannot be eclipsed by the procedural by prescriptions of Notification No.9/2009 or 15/2009. These notifications are calibrated to enable recipients of taxable services which are exempt from the liability to tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural by prescriptions of Notification No.9/2009 or 15/2009: MANU/DSTX/2009. These notifications are calibrated to enable recipients of taxable services (exempt from the liability to tax under the provisions of the 2005 Act), to claim refund of the service tax, wherever assessed and collected by Revenue or remitted otherwise by the service provider, inadvertently. Considered in the light of this an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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