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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Provision of services to SEZ - exemption by way of refund ...

Service Tax

June 14, 2013

Provision of services to SEZ - exemption by way of refund mechanism - non payment of service tax - the extended period could not have been invoked and penalty could not have been imposed - AT

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  1. Refund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - refund allowed - AT

  2. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

  3. Refund of service tax - developer unit in SEZ - claim of refund prior to the exemption notifications no 9/2009-ST issued - refund allowed - AT

  4. Refund of Cenvat Credit - Ratio of value of services realized for output services rendered in areas inside SEZ and outside SEZ is easily determinable - refund may be granted - AT

  5. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

  6. Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under...

  7. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

  8. Services provided by SEZ unit are not entitled for automatic exemption by virtue of SEZ Act – They are liable to service tax like any other assesse – AAR

  9. Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

  10. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

 

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