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SEZ service-tax exemption for taxable services used in...
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approved unit activities.
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SEZ service-tax exemption for taxable services used in authorised operations is described as a substantive benefit under the SEZ Act. The notes explain that the refund mechanism for specified services regulates the manner of claiming exemption and that the requirement concerning services wholly consumed within an SEZ provides an option for non-payment at source, rather than a condition for refund. Where services are shared with a domestic tariff area unit, proportionate refund may apply. The SEZ Act is stated to override inconsistent notification requirements, and procedural irregularities should not defeat exemption where services are used for authorised SEZ operations.
SEZ service-tax exemption for taxable services used in authorised operations is described as a substantive benefit under the SEZ Act. The notes explain that the refund mechanism for specified services regulates the manner of claiming exemption and that the requirement concerning services wholly consumed within an SEZ provides an option for non-payment at source, rather than a condition for refund. Where services are shared with a domestic tariff area unit, proportionate refund may apply. The SEZ Act is stated to override inconsistent notification requirements, and procedural irregularities should not defeat exemption where services are used for authorised SEZ operations.
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