SEZ service tax refund requires approved services for the relevant period; unclear approval led to remand for fresh verification.

Refund under the SEZ service tax exemption scheme depends on the relevant services being approved by the SEZ developer or unit for the period of use. The record did not clearly establish that legal consultancy service formed part of the approved list of 91 services for the relevant period, so further verification was required. The matter was remanded for denovo consideration, with directions to produce a certificate from the developer confirming that the approved services list applied during the period September 2010 to January 2011 and to grant an opportunity of hearing before fresh decision.

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Issues: Whether refund under the SEZ service tax exemption scheme could be denied on the ground that the relevant legal consultancy service was not shown as approved for the period when the services were availed.

Analysis: Refund under the exemption notifications is admissible only when the services are approved by the developer or unit of the SEZ. The assessee relied on a later communication showing the approved services list, but the record did not clearly establish that the list of 91 services, including legal consultancy services, was approved and applicable for the period September 2010 to January 2011. In view of this uncertainty, the matter required further verification and the assessee was directed to produce a certificate from the developer confirming that the approved services list was applicable for the relevant period. A fresh decision was also required after granting opportunity of hearing.

Conclusion: The rejection of refund was set aside and the matter was remanded for denovo consideration after production of the developer's certificate and grant of hearing.

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