Metlife Global Operations Support Center Private Limited Vs Commissioner, Service Tax

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI 
PRINCIPAL BENCH 
Service Tax Appeal No. 52470 of 2016 
(Arising out of Order–in-Appeal No. 59-ST-DLH-2014 dated 29.03.2014 passed by Commissioner (Appeals), CE, New Delhi)

M/s. MetLife Global Operations Support Center Private Limited .....Appellant 
Building-1, Info Space Plot Number – 20/21, SEZ, Section – 135, Noida – 201 304.. 

Versus

Commissioner, Service Tax .....Respondent 
Division – VII, 37, 2nd Floor, Nehru Place, New Delhi – 110 019.

APPEARANCE: 
Shri Sparsh Bhargava & Shri Abhishek Boob, Advocates for the Appellant 
Shri K. Poddar, Authorized Representatives for the Department

CORAM : 
HON’BLE MR.JUSTICE DILIP GUPTA, PRESIDENT
HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

Date of Hearing : December 10, 2020
Date of Decision :December 22, 2020

FINAL ORDER No.: 51652/2020 
JUSTICE DILIP GUPTA

M/s MetLife Global Operations Support Center Private Limited1 has filed this appeal for setting aside the order dated March 29, 2014 passed by the Commissioner (Appeals), Central Excise, Delhi2, by which the order dated March 28, 2013 passed by the Assistant Commissioner of Service Tax, New Delhi rejecting the five refund claims filed by the appellant, has been affirmed and the appeal has been dismissed.

2. The appellant is operating as a unit of M/s Seaview Developers Ltd. in a Special Economic Zone4. It was granted approval to operate as a SEZ unit by the office of the Development Commissioner, Noida Special Economic Zone by a letter dated June 19, 2008, subject to the provisions of The Special Economic Zones Act, 20055 and The Special Economic Zone Rules, 20066 made thereunder for undertaking the authorized operations ―BPO (ITES)‖ i.e. Business Process Outsourcing (Information Technology and Enabled Services).

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