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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Exemption to SEZ unit - authorised operations in a SEZ - ...

Service Tax

August 17, 2019

Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these forms cannot be issued with retrospective effect. - Assessee contended that, Neither the SEZ Act nor the Rules framed thereunder, make the exemption available under the Act, subject to fulfilment of conditions stipulated in any other enactment including the Finance Act, 1994. - notifications in question in so far as they relate to special economic zones, are set aside.

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