https://www.taxtmi.com/caselaws?id=361834 The Tribunal held that the SEZ unit was entitled to a refund of service tax paid on Renting of Immovable Property Service once the services were approved, emphasizing that procedural lapses should not override the substantive benefit of exemption. The Tribunal emphasized that the purpose of the notifications was to enable SEZ units to benefit from service tax exemption, and any procedural lapses should not hinder the substantive benefit. The Tribunal found the denial of the refund unjustified and allowed the appeal, granting the refund to the appellants. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361834 The Tribunal held that the SEZ unit was entitled to a refund of service tax paid on Renting of Immovable Property Service once the services were approved, emphasizing that procedural lapses should not override the substantive benefit of exemption. The Tribunal emphasized that the purpose of the notifications was to enable SEZ units to benefit from service tax exemption, and any procedural lapses should not hinder the substantive benefit. The Tribunal found the denial of the refund unjustified and allowed the appeal, granting the refund to the appellants. Case-Laws Service Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361834