Refund of service tax paid - SEZ - In this case, the head office ...

Service Tax Refund Ordered for SEZ Unit's Authorized Operations u/s 26 of SEZ Act.

April 22, 2022

Case Laws Service Tax AT

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 the authorised operations of the appellant in its SEZ unit in Indore and to that extent, the ISD invoice issued by the head office distributes the service to the appellant. Since it is a service rendered for the authorised operations of the appellant to the extent indicated in the ISD invoice, to that extent, service tax cannot be charged in view of section 26 of the SEZ Act. The service tax paid to that extent needs to be refunded to the appellant. - AT

View Source

← Previous Next →

Refund of service tax paid - SEZ - In this case, the head office ...

Service Tax Refund Ordered for SEZ Unit's Authorized Operations u/s 26 of SEZ Act.

April 22, 2022

Case Laws Service Tax AT

You may also like:

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....

SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized...

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

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...

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...

Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR...

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...

Refund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - refund allowed - AT

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...

Exemption on services provided to SEZ authorised operations - Notification

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

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 - If the appellant is...

Refund - any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services...

Refund of service tax paid - SEZ Units - Failure to fulfill the conditions of exemption notification - the exemption notifications issued under the Finance Act, 1994 are...

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...

Quick Updates: