https://www.taxtmi.com/caselaws?id=402849 Service tax refund eligibility for an SEZ unit was placed in issue where surplus electricity was supplied to the Domestic Tariff Area and dedicated transmission lines were installed. The admitted questions examine whether such supply constituted a business outside authorised SEZ operations, whether input services were shared with Domestic Tariff Area activity, and whether specified services were wholly consumed within the SEZ under the relevant exemption notification. They also address the interpretation of authorised operations, the term "others", and compliance with refund-notification conditions. The tax appeal was admitted for consideration alongside a connected appeal. en-us Wed, 06 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 11:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402849 Service tax refund eligibility for an SEZ unit was placed in issue where surplus electricity was supplied to the Domestic Tariff Area and dedicated transmission lines were installed. The admitted questions examine whether such supply constituted a business outside authorised SEZ operations, whether input services were shared with Domestic Tariff Area activity, and whether specified services were wholly consumed within the SEZ under the relevant exemption notification. They also address the interpretation of authorised operations, the term "others", and compliance with refund-notification conditions. The tax appeal was admitted for consideration alongside a connected appeal. Case-Laws Service Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402849