https://www.taxtmi.com/caselaws?id=348131 Services received by a Special Economic Zone unit and consumed wholly within the SEZ remained exempt where they were provided in relation to authorised operations, despite the amended clause (c) of Notification No. 9/2009-ST excluding refund by way of exemption for such consumption. Because service tax had been paid on otherwise exempt services, the refund was not to be examined under the notification itself but under Section 11B of the Central Excise Act, 1944. On that basis, the refund claim was treated as admissible under Section 11B and the matter was remanded for fresh processing of the claim. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348131 Services received by a Special Economic Zone unit and consumed wholly within the SEZ remained exempt where they were provided in relation to authorised operations, despite the amended clause (c) of Notification No. 9/2009-ST excluding refund by way of exemption for such consumption. Because service tax had been paid on otherwise exempt services, the refund was not to be examined under the notification itself but under Section 11B of the Central Excise Act, 1944. On that basis, the refund claim was treated as admissible under Section 11B and the matter was remanded for fresh processing of the claim. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348131