2024 (9) TMI 1076

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..... ardik V. Vora , Advocate for the Appellant Shri P. Ganesan , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR : Briefly stated the facts of the case are that the appellant is engaged in providing taxable services under the category of 'Security Agency Services' falling under Section 65(105) (w) of the Finance Act, 1994 and holding Service Tax Registration. During the course .....

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..... ce, the exemption availed by them with respect to the security services provided to M/s Larsen & Toubro Ltd did not appear in conformity with the statutory provisions of the SEZ Rules 2006 and thus, the appellant was not eligible for the exemption as provided under Notification No. 9/2009-ST as amended vide Notification No. 17/2011-ST. Accordingly, a Show Cause Notice dated 27.09.2013 was issued t .....

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..... ractor providing service in the SEZ Area therefore, even if there is some deficiency in compliance of the condition, the same being procedural requirement, the benefit of exemption provided in respect of service performed in SEZ cannot be denied. He further submits that the appellant is a registered service provider with the service tax department and filing ST-3 returns regularly wherein they hav .....

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..... passed in ST Appeal No. 10857 of 2022. (Ahmedabad Tribunal) (e) C.C.E. vs. Chartered Logistics Limited - reported at [2024] 161 taxmann.com 12 (SC) (f) CCE vs. Blue Star Limited - reported at [2015] 57 taxmann.com 270 (SC) 3. Shri P. Ganesan, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions ma .....

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..... nnot be doubted. Accordingly we are of the view that there is no malafide intention in non-payment of service tax in respect of service provided in SEZ. Accordingly, the demand is not sustainable on the ground of time-bar itself. Hence, the impugned order is set-aside and the appeal is allowed with consequential relief. ( Pronounced in the open court on 13. 09. 2024 )
Case laws, Decisions, Ju .....

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