Refund of service tax - SEZ unit - Admittedly, appellant have ...

Service Tax

September 11, 2020

Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly discharged the service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules. Further, there is no such essential condition of payment of amount to the service provider - Refund allowed - AT

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Refund of service tax - SEZ unit - Admittedly, appellant have ...

Service Tax

September 11, 2020

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