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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Refund of service tax - Rule 27 of the SEZ Rules, 2006 - ...

Service Tax

May 8, 2018

Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT

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  1. SEZ units - sourcing of precious metals from Nominated agencies - Strict Adherence of Rule 27(6) of SEZ Rule, 2006

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

  3. Clarification on execution of Bond Undertaking by the SEZ Developer or SEZ Unit in terms of rule 22(1 )(iv) of the SEZ Rules, 2006.

  4. Rejection of refund of cash security deposit - Period of limitation - it is very much clear that refund claim of the security deposit is not governed by the provisions...

  5. 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...

  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. 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. 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

  9. 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...

  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.

 

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