Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - SEZ unit - The plain language of the notification makes ...

Service Tax

June 18, 2016

Refund - SEZ unit - The plain language of the notification makes it clear that there is no bar from an assessee from paying tax and then claiming refund as the services are exempted - AT

View Source

 


 

You may also like:

  1. Availment of CENVAT Credit - Board Circular appears to have travelled absolutely contrary to the clear and plain language of the definition of the input service - AT

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

  3. CENVAT credit - goods cleared to SEZ unit - Rule 6(6) of CENVAT Credit Rules, 2004 - the amendment carried out in Rule 6(6) by way of Notification No.50/2008 was retrospective.

  4. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

  5. Refund claim - Supply to SEZ unit - 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. Sec.51 of SEZ Act also makes it clear that this Act...

  6. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

  7. 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

  8. Applicability of Notification No. 43/2015-20 dated 05.11.2018 to SEZ units-reg.

  9. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

  10. Refund of service tax paid - SEZ unit - even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned.

 

Quick Updates:Latest Updates