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Service Tax - Highlights / Catch Notes

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Refund claim - services availed by the SEZ Unit - the lower ...


SEZ Unit's Refund Claim Disputed Due to Misclassification of DTA Sales Affecting Service Tax Refund Calculation.

June 12, 2019

Case Laws     Service Tax     AT

Refund claim - services availed by the SEZ Unit - the lower authority has wrongly considered DTA sale from SEZ unit as part of DTA operation for the purpose of calculating proportionate service tax refund on common input services.

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