Refund of service tax - SEZ unit - Time limitation - ab initio ...

April 3, 2020

Case Laws Service Tax AT

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 such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer.

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Refund of service tax - SEZ unit - Time limitation - ab initio ...

April 3, 2020

Case Laws Service Tax AT

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