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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund claim - input services consumed within SEZ - ...


Refund Approved for SEZ Input Services Despite Initial Rejection Due to Procedural Lapse in Commissioner's List.

December 21, 2017

Case Laws     Service Tax     AT

Refund claim - input services consumed within SEZ - non-inclusion of the services in the list of services approved by the Development Commissioner for authorised operations is just a procedural lapse which cannot be considered as a ground for rejection of refund claim - refund allowed - AT

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