https://www.taxtmi.com/caselaws?id=233347 Refund of Service Tax paid on rent, security, repair and maintenance, manpower and bandwidth services used by a 100% software technology park unit for export of software services was treated as admissible because the services were found to have been used in or in relation to the exported output services. A Chartered Accountant's certificate was held to satisfy the refund documentation requirements where it contained the service provider details, invoice numbers, registration particulars and description of services. The earlier grant of relief in an identical matter on the same categories of services supported the same result, and the rejection by the lower authorities was found unsustainable. en-us Tue, 19 Mar 2013 00:00:00 +0530 Tue, 07 Jan 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233347 Refund of Service Tax paid on rent, security, repair and maintenance, manpower and bandwidth services used by a 100% software technology park unit for export of software services was treated as admissible because the services were found to have been used in or in relation to the exported output services. A Chartered Accountant's certificate was held to satisfy the refund documentation requirements where it contained the service provider details, invoice numbers, registration particulars and description of services. The earlier grant of relief in an identical matter on the same categories of services supported the same result, and the rejection by the lower authorities was found unsustainable. Case-Laws Service Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233347