https://www.taxtmi.com/caselaws?id=382515 Refund of service tax on Real Estate Agent Service and Management Consultant Service used for authorised SEZ operations was treated as admissible where approval of the specified services was obtained after receipt of the services. The Tribunal read Notification No. 12/2013-ST, especially Paragraph 3, as not requiring prior approval before availing the services, and followed the appellant's earlier case and cited precedent. Subsequent approval by the Development Commissioner was held sufficient to satisfy the notification condition, so refund could not be denied on that procedural ground when the services were otherwise used for authorised operations. en-us Mon, 17 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382515 Refund of service tax on Real Estate Agent Service and Management Consultant Service used for authorised SEZ operations was treated as admissible where approval of the specified services was obtained after receipt of the services. The Tribunal read Notification No. 12/2013-ST, especially Paragraph 3, as not requiring prior approval before availing the services, and followed the appellant's earlier case and cited precedent. Subsequent approval by the Development Commissioner was held sufficient to satisfy the notification condition, so refund could not be denied on that procedural ground when the services were otherwise used for authorised operations. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382515