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2016 (8) TMI 847 - AT - Service TaxRefund claim - services availed in terms of Notification No. 12/2013-ST dated 1.7.2013 in developing SEZ - receipt of specified services was not approved at the time when the said services were availed - Held that:- it is found that the Notification No. 12/2013 provides the exemption by way of refund. To avail the exemption, the assessee must fulfill the conditions of the notification at the time of availing the services. In the instant case, admittedly the appellants had not got the impugned services approved by the Approval Committee. Hence, at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted. - Decided against the appellant
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