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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