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 March 2020 Year 2020 This

Claim of refund - SEZ unit - Notification No. 09/2009-ST and ...

Service Tax

March 21, 2020

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 that the assessee carries on business, as there is no DTA Unit of the assessee. Apart from that, SEZ, Mundra, directed the assessee to claim refund in terms of Para 2(c) of the notification, then, rejection of refund claims considering under Para 2(d) of notification by the Adjudicating authority is totally unwarranted and cannot be sustained. - AT

View Source

 


 

You may also like:

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

  2. Claim of refund rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09 - AT

  3. Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and...

  4. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

  5. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  6. Refund claim - Notification No.17/2009 - it is clear that receipt submitted by the courier agency does not content the details as required under the notification -...

  7. Claim of refund - refund claim was not accompanied by Form A-1 as provided in Notification No-17/2011 ST dated 01-03-2011 - service tax paid on purchase of software...

  8. 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 - If the appellant is...

  9. Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

  10. Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification...

 

Quick Updates:Latest Updates