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2013 (6) TMI 106 - CESTAT AHMEDABADRefund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - held that:- there is no dispute as to the Service Tax liability having been discharged by the service provider, that the services were received by the appellant, and Service Tax provider is registered with the authorities and raised a proper bill. - the appellant is a SEZ unit, is eligible to receive these services without payment of Service Tax. In view of decision in Tata Consultancy Services Ltd (2012 (8) TMI 500 - CESTAT, MUMBAI) and Zydus Tech. Ltd. [2014 (7) TMI 1014 - CESTAT AHMEDABAD] refund allowed, decided in favor of assessee.
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