TMI BlogRefund of service tax paid - SEZ Units - Failure to fulfill the conditions of exemption notification -...Refund of service tax paid - SEZ Units - Failure to fulfill the conditions of exemption notification - the exemption notifications issued under the Finance Act, 1994 are redundant because service tax was already exempted by the Parliament by section 26 of the SEZ Act. Any conditions in such notifications are also, therefore, irrelevant and need not be fulfilled - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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