Refund of Service Tax - SEZ unit - one time claim of refund ...

SEZ Unit Wins Appeal for One-Time Service Tax Refund Instead of Quarterly Payments, Overturning Initial Decision.

January 25, 2022

Case Laws Service Tax AT

Refund of Service Tax - SEZ unit - one time claim of refund instead of claiming on quarterly basis - the Commissioner (Appeals) have erred in concluding that the amount of refund is disbursable on quarterly basis - the impugned order-in-appeal modified to the effect that the whole amount of eligible refund shall be disbursed in one go to the appellant - AT

View Source

← Previous Next →

Refund of Service Tax - SEZ unit - one time claim of refund ...

SEZ Unit Wins Appeal for One-Time Service Tax Refund Instead of Quarterly Payments, Overturning Initial Decision.

January 25, 2022

Case Laws Service Tax AT

You may also like:

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...

SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

Refund of service tax - SEZ unit - The Notification provides that claim for refund shall be filed within one year from the end of the month, in which actual payment of...

Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

Refund of service tax paid - SEZ unit - even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned.

SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The appellant, being the developer/co-developer in a Special Economic Zone (SEZ), is entitled to a refund of service tax paid in relation to their authorized operations....

Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with...

Quick Updates: