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TMI Blog2024 (4) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable, the benefit of the exemption cannot be denied. The impugned order is set aside and appeal is allowed. - HON'BLE MRS. R. BHAGYA DEVI, MEMBER ( TECHNICAL ) Shri Veeresh, Chartered Accountant for the Appellant Shri M. A. Jithendra, Authorised Representative for the Respondent ORDER PER : R. BHAGYA DEVI Briefly stated the facts that that the appellant, M/s. Goodagile India Pvt. Ltd., are holders of Service Tax Registration for providing Information Technology Service and they also provide services to Special Economic Zone (SEZ) units without payment of Service Tax under the provisions of Notification No. 40/2012-ST dated 20.6.2012 and No.12/2013-ST dated 01.07.2013. During the period April 2016 to March 2017, the appellant had provided services to SEZ units without payment of duty but had failed to submit copies of Forms A1/A2 and having not produced them, the original authority confirmed demand of Service Tax of Rs.7,37,420/- along with interest and imposed penalty of Rs.73,742/- under Section 76 of the Finance Act, 1994. This order was upheld by the Commissioner (Appeals) in the impugned Order-in-Appeal No.37/2022-23 CT dated 26.07.2022. 2. The learned counsel on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act) read with sub-section 3 of section 95 of Finance(No.2), Act, 2004 (23 of2004) and sub-section 3 of section 140 of the Finance Act, 2007 (22 of 2007) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 40/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 482 (E),dated the 20th June, 2012,except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone (hereinafter referred to as SEZ Unit) or Developer of SEZ ( hereinafter referred to as the Developer) and used for the authorised operation from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon. 2. The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of service tax on (i) the specified services that are not exclusively used for authorised operation, or (ii) the specified services on which ab-initio exemption is admissible but not claimed, shall be allowed subject to the following procedure and conditions, namely: - (a) the service tax paid on the specified services that are common to the authorised operation in an SEZ and the operation in domestic tariff area [DTA unit(s)] shall be distributed amongst the SEZ Unit or the Developer and the DTA unit (s) in the manner as prescribed in rule 7 of the Cenvat Credit Rules. For the purpose of distribution, the turnover of the SEZ Unit or the Developer shall be taken as the turnover of authorised operation during the relevant period. (b) the SEZ Unit or the Developer shall be entitled to refund of the service tax paid on (i) the specified services on which ab-initio exemption is admissible but not claimed, and (ii) the amount distributed to it in terms of clause (a). (c) the SEZ Unit or Developer who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or the rules made thereunder, shall file the claim for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or Developer who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or the rules made thereunder, shall file the claim for refund to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, the as the case may be, in Form A-4; (d) the amount indicated in the invoice, bill or, as the case may be, challan, on the basis of which this refund is being claimed, including the service tax payable thereon shall have been paid to the person liable to pay the service tax thereon, or as the case may be, the amount of service tax payable under reverse charge shall have been paid under the provisions of the said Act; (e) the claim for refund shall be filed within one year from the end of the month in which actual payment of service tax was made by such Developer or SEZ Unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit; (f) the SEZ Unit or the Developer shall submit only one claim of refund under this notification for every quarter: Explanati ..... 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