Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 146 - AT - Service TaxRefund claim - services availed in relation to authorized operations in SEZ - HELD THAT:- The issue decided in appellant own case ATC TIRES (P) LTD. VERSUS CCE & ST TIRUNELVELI [2019 (2) TMI 1178 - CESTAT CHENNAI] where it was held that any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authorized operations in a SEZ - refund allowed - appeal allowed - decided in favor of appellant.
|