https://www.taxtmi.com/caselaws?id=398269 An SEZ unit seeking refund under the relevant refund notification satisfies the payment condition when it has discharged service tax under reverse charge on imported input services and supported the claim with challans. The notification did not require actual remittance of the underlying service consideration to the foreign service provider as an additional prerequisite, unless expressly stated. The services were correctly taxed at the recipient's end under the point of taxation rule for services received from an associated enterprise. On that basis, refund denial solely for non-payment of the foreign service fee was unsustainable, and the refund claim was allowed with consequential relief. en-us Thu, 10 Sep 2020 00:00:00 +0530 Mon, 31 May 2021 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398269 An SEZ unit seeking refund under the relevant refund notification satisfies the payment condition when it has discharged service tax under reverse charge on imported input services and supported the claim with challans. The notification did not require actual remittance of the underlying service consideration to the foreign service provider as an additional prerequisite, unless expressly stated. The services were correctly taxed at the recipient's end under the point of taxation rule for services received from an associated enterprise. On that basis, refund denial solely for non-payment of the foreign service fee was unsustainable, and the refund claim was allowed with consequential relief. Case-Laws Service Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398269