https://www.taxtmi.com/caselaws?id=359917 An SEZ unit's refund claim of service tax on received services cannot be rejected merely because the invoices were said to describe the services inadequately, where the record showed photostat copying and related business support services rather than supply of machines or printers. Notification No. 40/2012-ST was treated as operating for both the service provider and the SEZ recipient, and the unit was entitled to claim refund where receipt of services and tax payment were undisputed. The fact that the services may have been capable of exemption at the provider's end did not bar refund to the SEZ unit. The refund rejection was therefore unsustainable. en-us Tue, 16 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359917 An SEZ unit's refund claim of service tax on received services cannot be rejected merely because the invoices were said to describe the services inadequately, where the record showed photostat copying and related business support services rather than supply of machines or printers. Notification No. 40/2012-ST was treated as operating for both the service provider and the SEZ recipient, and the unit was entitled to claim refund where receipt of services and tax payment were undisputed. The fact that the services may have been capable of exemption at the provider's end did not bar refund to the SEZ unit. The refund rejection was therefore unsustainable. Case-Laws Service Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359917