SEZ Units Entitled to Service Tax Refund Without Time Limits Due to Ab Initio Exemption Under SEZ Provisions.

SEZ Units Entitled to Service Tax Refund Without Time Limits Due to Ab Initio Exemption Under SEZ Provisions. https://www.taxtmi.com/highlights?id=52736 Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer. en-us Fri, 03 Apr 2020 11:23:09 +0530 Fri, 03 Apr 2020 11:23:09 +0530 TaxTMI RSS Generator SEZ Units Entitled to Service Tax Refund Without Time Limits Due to Ab Initio Exemption Under SEZ Provisions. https://www.taxtmi.com/highlights?id=52736 Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer. Highlights Service Tax Fri, 03 Apr 2020 11:23:09 +0530 https://www.taxtmi.com/highlights?id=52736