https://www.taxtmi.com/caselaws?id=332581 A Special Economic Zone unit's refund claim for service tax paid under reverse charge on imported services failed because the disputed services were not shown to be covered by the Development Commissioner's approved list for authorised operations. The payment was made under a residuary service code, but it was not established as Business Auxiliary Service and was not otherwise approved for SEZ use. In the absence of such approval, tax payment alone did not create a refund entitlement, and the rejection of the refund claim was upheld. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 20 Sep 2016 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332581 A Special Economic Zone unit's refund claim for service tax paid under reverse charge on imported services failed because the disputed services were not shown to be covered by the Development Commissioner's approved list for authorised operations. The payment was made under a residuary service code, but it was not established as Business Auxiliary Service and was not otherwise approved for SEZ use. In the absence of such approval, tax payment alone did not create a refund entitlement, and the rejection of the refund claim was upheld. Case-Laws Service Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332581