Refund to SEZ unit - consumption of services wholly in the SEZ - ...

May 23, 2019

Case Laws Service Tax AT

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 Appellant could be used for other services/goods in connection with the setting up of the SEZ Unit but does not mention that the funds had actually been used by the Appellant outside the Special Economic Zone - demand set aside.

View Source

← Previous Next →

Refund to SEZ unit - consumption of services wholly in the SEZ - ...

May 23, 2019

Case Laws Service Tax AT

You may also like:

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

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...

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...

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...

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...

Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly...

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

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...

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

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

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.

Refund of Service tax paid - SEZ unit - input service or not - Group Health Insurance Service - Group Medical Insurance Service - Group Personal Accident Insurance...

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...

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

Quick Updates: