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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of service tax paid - SEZ unit - appellant does not have ...

Case Laws     Service Tax

August 12, 2019

Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.

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