https://www.taxtmi.com/caselaws?id=358049 The Tribunal held that the appellant, a service provider in a Special Economic Zone (SEZ), was not entitled to a refund of service tax paid for services provided within the SEZ. The Tribunal interpreted the relevant Notification as granting the exemption and refund only to the service receiver in the SEZ, not the service provider. As the appellant was seeking the refund as the service provider, the claim was rejected, affirming the decisions of the lower authorities. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358049 The Tribunal held that the appellant, a service provider in a Special Economic Zone (SEZ), was not entitled to a refund of service tax paid for services provided within the SEZ. The Tribunal interpreted the relevant Notification as granting the exemption and refund only to the service receiver in the SEZ, not the service provider. As the appellant was seeking the refund as the service provider, the claim was rejected, affirming the decisions of the lower authorities. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358049