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TMI Blog2019 (7) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... lant on the ground that the Appellant has received the services in the premises which are not registered or in other words that the Appellant has not obtained centralized registration for all the units in the SEZ. The facts of the matter are that the Appellant is an SEZ unit engaged in the business of manufacturing and export of discrete semi-conductors and passive components (no domestic supply). They obtained Non-Assessee Service Tax Registration in respect of a unit No. 100, SDF-IV in SEEPZ, although they were having other units also located in the same SEZ unit. According to learned counsel for the Appellant while making the online application for Non-Assessee Registration, there was no provision to mention all the units/address of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame have been approved by the Development Commissioner vide letter dated 9.9.2009 and 6.11.2009 respectively. I have also been informed that there is no provision in the online application form to mention all the premises. According to learned counsel, the appellant is a manufacturer having totally export turnover and they do not have any domestic liability. They have obtained non-assessee registration from the department only for the purpose of filing refund claim in respect of the services on which service tax is paid by them and Cenvat Credit thereof is eligible. He also submitted that the appellant being a SEZ unit, their input services otherwise also are not taxable and the output service being 100% exported, no service tax is payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Karnataka High Court in the matter of mPortal India Wireless Solutions (P) Ltd. (supra) answered the issue in favour of the assessee. Time and again it has been repeatedly held by the Tribunal that no service tax can be levied on services provided to units situated in SEZ nothwithstanding anything contained in any notification. A combined reading of Section 51 of the SEZ Act read with Section 26 (1) ibid would clearly show that the services in the SEZ shall be exempted from payment of service tax. In my view, in the absence of a statutory provision which prescribes that registration is mandatory, the claim of the Appellant cannot be rejected. In a very recent decision of the Tribunal in the matter of ABM Knowledge Ltd. Vs. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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