https://www.taxtmi.com/caselaws?id=268239 The Tribunal allowed the appeal, ruling in favor of the appellant's refund claim for service tax paid for services provided within the Special Economic Zone (SEZ). It held that Section 26 of the SEZ Act, 2005, provided a broader exemption scope than specific notifications, emphasizing that services for authorized operations within the SEZ were eligible for refunds. The Tribunal highlighted that procedural delays in issuing notifications should not deprive the appellant of statutory exemptions, ultimately granting the appellant the refund of service tax claimed. en-us Thu, 13 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268239 The Tribunal allowed the appeal, ruling in favor of the appellant's refund claim for service tax paid for services provided within the Special Economic Zone (SEZ). It held that Section 26 of the SEZ Act, 2005, provided a broader exemption scope than specific notifications, emphasizing that services for authorized operations within the SEZ were eligible for refunds. The Tribunal highlighted that procedural delays in issuing notifications should not deprive the appellant of statutory exemptions, ultimately granting the appellant the refund of service tax claimed. Case-Laws Service Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268239