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2017 (9) TMI 423 - AT - Service TaxSEZ unit - Refund of service tax paid - whether the appellant is eligible for refund of the service tax paid under reverse charge mechanism in respect of services received by him from foreign supplier or otherwise? - Held that: - it is an admitted fact that appellant being an SEZ unit is not required to pay any service Tax either to service provider or under reverse charge mechanism and even if he pays the same, he is eligible for the refund of the service tax liability so discharged - The bone of contention in these appeals being that the service tax liability was discharged correctly and when it was discharged the said services were not mentioned in the list of approved services, this cannot be a reason for rejection of refund claim as it is an avowed policy of the Govt of India that SEZ unit should not be burdened with any taxes in order to make them competitive - refund allowed. Appeal allowed - decided in favor of appellant.
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