https://www.taxtmi.com/caselaws?id=234281 The Tribunal allowed the appeal of a Special Economic Zone (SEZ) unit, granting a refund of Service Tax paid on specific services. The case involved the rejection of the refund claim due to some services being wholly consumed within the SEZ. The Tribunal held that the appellant was entitled to the refund under relevant laws and notifications, emphasizing that services to SEZ units were considered exports and eligible for tax exemptions. Citing precedents, the Tribunal concluded that the appellant should receive the refund, setting aside the previous order and providing consequential relief. en-us Wed, 06 Feb 2013 00:00:00 +0530 Wed, 30 Sep 2015 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234281 The Tribunal allowed the appeal of a Special Economic Zone (SEZ) unit, granting a refund of Service Tax paid on specific services. The case involved the rejection of the refund claim due to some services being wholly consumed within the SEZ. The Tribunal held that the appellant was entitled to the refund under relevant laws and notifications, emphasizing that services to SEZ units were considered exports and eligible for tax exemptions. Citing precedents, the Tribunal concluded that the appellant should receive the refund, setting aside the previous order and providing consequential relief. Case-Laws Service Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234281