Developer Wins Refund for Service Tax Paid in SEZ; CESTAT Affirms Exemption Benefit Over Procedural Objections.

The appellant, a developer in a Special Economic Zone (SEZ), is entitled to a refund of service tax paid for authorized operations. The CESTAT Ahmedabad Bench determined that the substantive benefit of service tax exemption under Section 26 of the SEZ Act cannot be overridden by other notifications. Procedural objections by the revenue were dismissed, and the appellant was not required to justify the tax levy. The appellant successfully demonstrated eligibility for a refund for services related to passenger transportation within the SEZ. Consequently, the appeals were allowed, granting the appellant a refund of the service tax paid. .....

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