https://www.taxtmi.com/caselaws?id=235545 Refund of service tax on architect, interior decorator and consulting engineer services used for authorised operations in a Special Economic Zone could not be denied merely because the services were consumed wholly within the SEZ. The SEZ Act, 2005 confers substantive immunity from service tax for taxable services provided to a developer or unit for authorised operations and has overriding effect over the Finance Act, 1994 framework. Notifications under section 93(1) of the Finance Act operate only as the procedural mechanism for refund and cannot curtail the exemption created by the SEZ Act. On a harmonious reading of the relevant notifications and SEZ provisions, the refund entitlement was upheld and the rejection by the lower authorities was set aside. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sat, 02 Aug 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235545 Refund of service tax on architect, interior decorator and consulting engineer services used for authorised operations in a Special Economic Zone could not be denied merely because the services were consumed wholly within the SEZ. The SEZ Act, 2005 confers substantive immunity from service tax for taxable services provided to a developer or unit for authorised operations and has overriding effect over the Finance Act, 1994 framework. Notifications under section 93(1) of the Finance Act operate only as the procedural mechanism for refund and cannot curtail the exemption created by the SEZ Act. On a harmonious reading of the relevant notifications and SEZ provisions, the refund entitlement was upheld and the rejection by the lower authorities was set aside. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235545