https://www.taxtmi.com/caselaws?id=379249 For refund under the SEZ exemption notification, the decisive factor is the actual payment of service tax on a specified service used for authorised operations, not the earlier date of service receipt. Where the service was exclusively used by the SEZ unit for authorised operations and tax under reverse charge was discharged after the service was approved as specified, delayed prior approval was only a procedural lapse. The substantive exemption benefit could not be denied on that ground, and the refund claim was admissible. en-us Thu, 14 Mar 2019 00:00:00 +0530 Tue, 30 Apr 2019 13:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379249 For refund under the SEZ exemption notification, the decisive factor is the actual payment of service tax on a specified service used for authorised operations, not the earlier date of service receipt. Where the service was exclusively used by the SEZ unit for authorised operations and tax under reverse charge was discharged after the service was approved as specified, delayed prior approval was only a procedural lapse. The substantive exemption benefit could not be denied on that ground, and the refund claim was admissible. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379249