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2018 (8) TMI 1456 - CESTAT HYDERABADSEZ Unit - Refund claim - service tax paid on services used for the authorized operations of SEZ unit as approved by the unit approval committee - rejection of amount paid as retainership fee on the ground that the impugned service is not mentioned in the list approved by the UAC. Held that:- There is no service in the nature of “retainership service”. Retainership, as is understood in the market parlance, is a form of payment for service; either the service provider gets paid for each item of work or he gets paid on a periodical basis certain amount (called as retainership) so that he can make his services available as and when required. The retainership could be for any service such as consultancy, lawyers, technical experts, etc. Unless the nature of the service rendered is clear and the service tax paid is also clear, it cannot be determined whether the appellant in this case will be entitled to refund of service tax or not - this factual matter which needs to be verified - appeal allowed by way of remand.
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