Home Highlights July 2018 Year 2018 This

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1. 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...

2. 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...

3. Refund of service tax paid - SEZ unit - even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned.

4. 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...

5. 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...

6. 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...

7. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

8. Principle of mutuality does not apply for the services provided by the SEZ unit to the DTA unit of the same assessee since as per the scheme both the distinct and...

9. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

10. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

11. Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

12. Small service provider exemption - determination of turnover not exceeding ₹ 10 lakhs - the amount of services rendered to SEZ unit should be reduced to arrive at...

13. Interest on delayed refund - refund of service tax paid on the services rendered to them in an SEZ unit - claim of interest allaowed - AT

14. 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...

15. Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the...