https://www.taxtmi.com/caselaws?id=263862 Refund under the SEZ service tax exemption scheme depends on the relevant services being approved by the SEZ developer or unit for the period of use. The record did not clearly establish that legal consultancy service formed part of the approved list of 91 services for the relevant period, so further verification was required. The matter was remanded for denovo consideration, with directions to produce a certificate from the developer confirming that the approved services list applied during the period September 2010 to January 2011 and to grant an opportunity of hearing before fresh decision. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 11 Sep 2015 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263862 Refund under the SEZ service tax exemption scheme depends on the relevant services being approved by the SEZ developer or unit for the period of use. The record did not clearly establish that legal consultancy service formed part of the approved list of 91 services for the relevant period, so further verification was required. The matter was remanded for denovo consideration, with directions to produce a certificate from the developer confirming that the approved services list applied during the period September 2010 to January 2011 and to grant an opportunity of hearing before fresh decision. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263862