https://www.taxtmi.com/caselaws?id=402849 The article concerns service tax refund and exemption issues arising from electricity operations in a Special Economic Zone and supply of surplus power to the Domestic Tariff Area. It records substantial questions on whether such DTA supply constitutes other business beyond authorised SEZ operations, whether approvals and notifications covered electricity supply outside the SEZ, whether common services were shared between SEZ and DTA operations, and whether the term "wholly consumed" in Notification No. 17/2011-ST applies where services support both units. It also raises the scope of the word "others" in the relevant notification and compliance with the conditions of Notifications No. 9/2009-ST and 17/2011-ST for refund entitlement. 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 The article concerns service tax refund and exemption issues arising from electricity operations in a Special Economic Zone and supply of surplus power to the Domestic Tariff Area. It records substantial questions on whether such DTA supply constitutes other business beyond authorised SEZ operations, whether approvals and notifications covered electricity supply outside the SEZ, whether common services were shared between SEZ and DTA operations, and whether the term "wholly consumed" in Notification No. 17/2011-ST applies where services support both units. It also raises the scope of the word "others" in the relevant notification and compliance with the conditions of Notifications No. 9/2009-ST and 17/2011-ST for refund entitlement. Case-Laws Service Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402849