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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule ...


SEZ Act Section 26(e) Refund Claim Denied Due to Lack of Evidence for Conditions in Notification 9/2009.

July 23, 2013

Case Laws     Service Tax     AT

Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was no evidence on record about fulfillment of these conditions - AT

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