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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund to SEZ unit - consumption of services wholly in the SEZ - ...

Service Tax

May 23, 2019

Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the Appellant could be used for other services/goods in connection with the setting up of the SEZ Unit but does not mention that the funds had actually been used by the Appellant outside the Special Economic Zone - demand set aside.

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