https://www.taxtmi.com/caselaws?id=442574 CESTAT allowed the appeal filed by the SEZ unit and set aside the impugned order denying refund of service tax for October-December 2010. It held that under the SEZ Act and Rules, developers and units are exempt from all taxes, and Notification No. 9/2009-ST is merely a procedural mechanism for implementing this substantive exemption. As Revenue did not dispute receipt and use of the services in authorized SEZ operations, refund could not be denied merely because the services were not included in the list of "approved services" by the SEZ authority. Any tax so collected was without authority of law and refundable. en-us Wed, 30 Aug 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442574 CESTAT allowed the appeal filed by the SEZ unit and set aside the impugned order denying refund of service tax for October-December 2010. It held that under the SEZ Act and Rules, developers and units are exempt from all taxes, and Notification No. 9/2009-ST is merely a procedural mechanism for implementing this substantive exemption. As Revenue did not dispute receipt and use of the services in authorized SEZ operations, refund could not be denied merely because the services were not included in the list of "approved services" by the SEZ authority. Any tax so collected was without authority of law and refundable. Case-Laws Service Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442574