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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

SEZ unit - refund - services received for authorized operation - ...


SEZ Units Eligible for Service Refunds Used in Authorized Operations u/ss 26 and 51 of SEZ Act.

February 7, 2020

Case Laws     Service Tax     AT

SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized operation of the company, appellant still be eligible for the refund in view of the Section 26 and Section 51 of the SEZ Act

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