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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund of service tax - Repair & Maintenance Service to various ...


Service Providers in SEZ Cannot Claim Service Tax Refund; Only Service Receivers Eligible for Refunds.

April 5, 2018

Case Laws     Service Tax     AT

Refund of service tax - Repair & Maintenance Service to various units situated in SEZ - It is the receiver, who is entitled to refund and not the service provider - The claimant of refund is not the service receiver, but, the service provider, and not entitled for refund - AT

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