9911796707
TMI Blog2023 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... rship service even though provided from outside SEZ but the same was used exclusively for the operation of SEZ unit. The term wholly consumed in SEZ means the service should not be used for SEZ as well as in any SEZ unit. It does not mean that service should be provided within the SEZ. This Tribunal in the case of identical service though provided outside SEZ i.e. event management service in the case of M/S. VISION PRO EVENT MANAGEMENT VERSUS CCE ST, CHENNAI [ 2018 (7) TMI 334 - CESTAT CHENNAI] , has held that The department then cannot contend that these services are not eligible for refund since these are not consumed within SEZ. The appellant is eligible for the exemption in respect of the sponsorship service received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides and perused the records. We find that there is no dispute that even though the service was provided from outside SEZ but the same was received by the appellant in relation to their overall operation of SEZ unit. It is also undisputed that the appellant did not have any operation outside their SEZ unit. Therefore, the sponsorship service even though provided from outside SEZ but the same was used exclusively for the operation of SEZ unit. The term wholly consumed in SEZ means the service should not be used for SEZ as well as in any SEZ unit. It does not mean that service should be provided within the SEZ. Therefore, even if the sponsorship service is provided from outside the SEZ but the recipient is SEZ unit and the said ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51 lays down that the SEZ Act will have overriding effect over any other Act for the time being in force. The relevant section is reproduced as under :- 51. Act to have overriding effect - The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. 5.2 The intention of the notification as well as Section 26 of the SEZ Act, is to exempt the taxes/duties payable on goods and services provided to SEZ unit/developer, the supply of goods and services to SEZ being deemed exports. Therefore, taking into consideration the impact of Section 51 of the SEZ Act which provides for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be services which are wholly consumed within the geographical location of SEZ or partially consumed in the SEZ. In the present case, the appellants provided event management services to the SEZ unit. The SEZ unit was a co-sponsor for the event which helped advertising of product of SEZ. The event was held outside the SEZ unit. Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered as consumed within SEZ. It also needs to be mentioned that for availing the services, the SEZ has to get these services approved by the Development Commissioner. The department then cannot contend that these services are not eligible for refund since these are not consumed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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