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    Service Tax

    Refund of service tax - SEZ unit - Time limitation - ab initio...

    SEZ Units Entitled to Service Tax Refund Without Time Limits Due to Ab Initio Exemption Under SEZ Provisions.

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    Service TaxApril 3, 2020Case LawsAT

    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 such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer.

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