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2019 (2) TMI 873 - AT - Service TaxRefund of service tax - SEZ unit - Event Management Services - Management or Business Consultant Service - Sitting Services - Stock Exchange Service - Insurance Service - Subscription Fee - Business Auxiliary Service - Membership and Photography service - the impugned services were not approved at any point of time prior to the filing of the refund claim - Held that:- Initially when the refunds were filed, these impugned services were not approved by UAC and when the objections were raised by the Revenue, thereafter, the appellants vide its various letters sought approval from the UAC and finally UAC approved various input services except Event Management and Photography services. Since all the input services except Event Management and Photography services have been approved by the UAC, though subsequently, therefore, the appellants are entitled to seek refund on these input services which have been approved. Refund allowed except for Event Management and Photography services - appeal allowed in part.
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