https://www.taxtmi.com/caselaws?id=363705 Refund of service tax paid on lease of land was held admissible for an SEZ unit where the land was used for authorised operations approved in the Letter of Approval and the Bond-cum-LUT requirement had been satisfied. The timing of the lease deed, even if it preceded acceptance of the bond, was not treated as a bar to refund because the notification focuses on use of services for authorised SEZ operations and compliance with the prescribed bond condition. The refund claim was therefore upheld and the Revenue's challenge failed. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363705 Refund of service tax paid on lease of land was held admissible for an SEZ unit where the land was used for authorised operations approved in the Letter of Approval and the Bond-cum-LUT requirement had been satisfied. The timing of the lease deed, even if it preceded acceptance of the bond, was not treated as a bar to refund because the notification focuses on use of services for authorised SEZ operations and compliance with the prescribed bond condition. The refund claim was therefore upheld and the Revenue's challenge failed. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363705