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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Taxable service to SEZ unit – refund rejected - provisions of ...

Service Tax

October 10, 2013

Taxable service to SEZ unit – refund rejected - provisions of the 2005 Act are provided an overriding effect vide Section 51 - the immunity to service tax in respect of taxable services provided in relation to SEZ is a legislatively enjoined immunity - AT

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  2. 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...

  3. 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

  4. Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority -...

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  6. 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

  7. 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

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