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2017 (5) TMI 894 - AT - Service TaxSEZ developers - Refund claim - Banking and Financial Services - Real Estate Agents and Consultant Services - Held that: - the said services were consumed by the appellant as an unit/developer in SEZ during the relevant period, When there is no dispute that services are consumed in a SEZ the question of rejecting the refund claim in itself is incorrect. - list of services which are used for authorized operation in a SEZ Includes these two services i.e., Banking and Financial Services and Real Estate Agent services - on a request made by appellant, the office of the Development Commissioner by letter dated 20.11.2012 informed appellant that i e, Banking and Financial services and Real Estate Agent Services are authorized services from the date of application i e. , December 2008 onwards - services are authorized for refund - appeal allowed - decided in favor of assessee.
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