https://www.taxtmi.com/caselaws?id=306717 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's rejection of the refund claim for services used in authorized SEZ operations under Notification No.12/2013-ST. Emphasizing the approval by the Development Commissioner and the exemption criteria, the Tribunal found the rejection unjustified. The decision underscored the necessity of meeting conditions for service tax exemption on services in SEZ operations, ensuring fair treatment in refund claims. en-us Thu, 14 Mar 2019 00:00:00 +0530 Mon, 20 Feb 2023 20:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306717 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's rejection of the refund claim for services used in authorized SEZ operations under Notification No.12/2013-ST. Emphasizing the approval by the Development Commissioner and the exemption criteria, the Tribunal found the rejection unjustified. The decision underscored the necessity of meeting conditions for service tax exemption on services in SEZ operations, ensuring fair treatment in refund claims. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306717