https://www.taxtmi.com/forum/issue?id=110774 SEZ recipients of manpower supply services where the supplier is unregistered are generally liable to pay service tax under the reverse charge mechanism and should pay tax with interest promptly. Refund eligibility requires that the service be approved for authorised operations by the Approval Committee and listed via Form A-2; if approved, the SEZ unit may file for refund, but absence from the approved list makes refund difficult and may necessitate litigation supported by books and records. Recruitment services, by contrast, are not liable under RCM. en-us Wed, 10 Aug 2016 11:12:26 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110774 SEZ recipients of manpower supply services where the supplier is unregistered are generally liable to pay service tax under the reverse charge mechanism and should pay tax with interest promptly. Refund eligibility requires that the service be approved for authorised operations by the Approval Committee and listed via Form A-2; if approved, the SEZ unit may file for refund, but absence from the approved list makes refund difficult and may necessitate litigation supported by books and records. Recruitment services, by contrast, are not liable under RCM. Discussion-Forum Service Tax Wed, 10 Aug 2016 11:12:26 +0530 https://www.taxtmi.com/forum/issue?id=110774