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

SEZ Unit Wins Refund Dispute: Service Tax Demand Overturned Due to Lack of Evidence of Fund Use Outside 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.

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