SEZ Unit - refund of service tax paid - condition of approval ...

SEZ units can claim service tax refunds without Unit Approval Committee approval, as per Section 51 of the SEZ Act.

February 13, 2019

Case Laws Service Tax AT

SEZ Unit - refund of service tax paid - condition of approval from UAC is not a mandatory requirement as per SEZ Act vide Section 51 of the SEZ Act which has an overriding effect over the provisions of any other law.

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SEZ Unit - refund of service tax paid - condition of approval ...

SEZ units can claim service tax refunds without Unit Approval Committee approval, as per Section 51 of the SEZ Act.

February 13, 2019

Case Laws Service Tax AT

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