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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Refund claim - services availed for developing SEZ - admittedly ...


Refund Denied for SEZ Services Due to Lack of Approval from Committee; Condition 3(I) Not Met.

August 23, 2016

Case Laws     Service Tax     AT

Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted - AT

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