9911796707
TMI Blog2023 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original authority. For consideration of the benefit of exemption, it is also required to analyse the notification no. 17/2011-ST dated 01.03.2011 inasmuch as Section 66A was first time brought into the purview of exemption on the said date. Since, the period involved in the present dispute relates to the prior period, the Original Authority should specifically record the observation as to whether benefit of 66A would be available to the appellant or otherwise. The Original Authority should also examine the other ground urged by the appellant in the grounds of appeals annexed to the appeal memorandum. The submissions made before the Tribunal will also be conveyed by the appellant at the time of adjudication of the matter afresh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had interpreted that they were not required to pay any service tax on import of services in terms of said notifications and accordingly, did not discharge the service tax liability on importation of the services from abroad. Non-payment of service tax by the appellant was disputed by the Department and accordingly, show cause notice dated 14.10.2014 was issued to the appellant alleging that the notification dated 03.03.2009 and 20.05.2009 granting exemption to the services listed under Section 66 ibid and since, Section 66A was brought into the scope of the exemption vide notification no. 17/2011-ST dated 01.03.2011, the service tax paid by the appellant under Section 66A should not be available prior to such effective date. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute. Thus, he submitted that in absence of issuance of registration certificate by the authorities in respect of the disputed taxable service, the benefit provided under the said notification shall also not be available. Learned Authorized Representative also submitted that the disputed services which were imported by the appellant were not considered for approval by the authorities functioning under the Special Economic Zone. Accordingly, he submitted that since those services were not approved by the approval committee, the appellant is not permitted to avail the benefit provided under the said notification. 5. Heard both sides and examined the case records. 6. We find that the issues raised by the learned Authorized Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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