9911796707
TMI Blog2023 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... /- along with interest and also imposed penalties under Section 77 and 78 of the Finance Act, 1994 on the appellant. 2. Briefly state the facts of the case are that, the appellant is having a sector specific Special Economic Zone (SEZ), where they develop/ construct various commercial and residential building and other related infrastructural activities. The appellant discharges, the service tax liability on import of services under reverse charge mechanism, as a recipient of the taxable services provided by the service provider located abroad in terms of the provisions under Section 66 A ibid. The appellant availed the benefit of exemption provided to the SEZ unit/ developer under the notification No. 9/2009-ST dated 03.03.2009, 15/2009-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refunded subsequently. He has also raised other grounds in support of the claim that adjudged demands cannot be confirmed on the appellant. 4. On the other hand, learned Authorized Representative appearing for the Revenue reiterated the findings recorded in the impugned order. He further submitted that the appellant is not entitled to the benefit of duty exemption provided under the notification dated 03.03.2009 and 20.05.2009, for the reason that the exemption from payment of service tax has been provided in those notifications in respect of services listed under Section 66 and not for the services listed under Section 66A ibid. He further submitted that the output service namely, construction of services defined under clause (zzzh) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute 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 other submissions made by the learned Chartered Accountant for the appellant are not relevant for discussion at this juncture, for the reason that the basic issue required to be addressed is for availment of benefit of exemption notification referred (supra). However, we are of the view that 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
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