https://www.taxtmi.com/caselaws?id=379418 Refund of service tax on services used for authorised operations in a Special Economic Zone was treated as admissible under Notifications No. 9/2009-Service Tax and 15/2009-Service Tax. The Tribunal followed its earlier decision in the same appellant's case and found no fresh ground to depart from that view. It held that the notifications operate as a facilitative refund mechanism consistent with the immunity and exemption framework under the Special Economic Zones Act, 2005, and cannot be read to deny refund merely because the services were consumed wholly within the SEZ after tax had been paid. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 17:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379418 Refund of service tax on services used for authorised operations in a Special Economic Zone was treated as admissible under Notifications No. 9/2009-Service Tax and 15/2009-Service Tax. The Tribunal followed its earlier decision in the same appellant's case and found no fresh ground to depart from that view. It held that the notifications operate as a facilitative refund mechanism consistent with the immunity and exemption framework under the Special Economic Zones Act, 2005, and cannot be read to deny refund merely because the services were consumed wholly within the SEZ after tax had been paid. Case-Laws Service Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379418