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1. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

2. Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

3. Refund of service tax - developer unit in SEZ - claim of refund prior to the exemption notifications no 9/2009-ST issued - refund allowed - AT

4. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

5. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

6. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

7. Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under...

8. Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with...

9. CBEC issues General guidelines for implementation of e-payment of refund/ rebate

10. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

11. SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

12. Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

13. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

14. Appellant provided services to SEZ units as sub-contractor, not liable to service tax as services wholly consumed by SEZ units. Location of service provider irrelevant...

15. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...