https://www.taxtmi.com/caselaws?id=248519 The Tribunal allowed the appeal by remanding the case for a recalculation of the refund entitlement. It held that the percentage of services provided to the Special Economic Zone (SEZ) should only apply to the disputed amount related to services inside and outside the SEZ, not to the entire refund claim. The lower authorities were directed to reconsider the refund amount based on the value of services rendered within and outside the SEZ, emphasizing the importance of accurate calculation in determining the refund entitlement. en-us Thu, 20 Mar 2014 00:00:00 +0530 Fri, 28 Nov 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248519 The Tribunal allowed the appeal by remanding the case for a recalculation of the refund entitlement. It held that the percentage of services provided to the Special Economic Zone (SEZ) should only apply to the disputed amount related to services inside and outside the SEZ, not to the entire refund claim. The lower authorities were directed to reconsider the refund amount based on the value of services rendered within and outside the SEZ, emphasizing the importance of accurate calculation in determining the refund entitlement. Case-Laws Service Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248519