https://www.taxtmi.com/caselaws?id=763022 Refund of service tax on Information Technology Software Services, Banking and Financial Services, and Business Auxiliary Service was treated as admissible where the services were approved for authorised operations and wholly consumed within a Special Economic Zone. The Tribunal relied on earlier decisions in the assessee's own case and held that refund could not be denied merely because the services were otherwise capable of being received without tax or because the nexus with authorised operations was challenged belatedly. The impugned order was set aside in favour of the assessee. en-us Thu, 05 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763022 Refund of service tax on Information Technology Software Services, Banking and Financial Services, and Business Auxiliary Service was treated as admissible where the services were approved for authorised operations and wholly consumed within a Special Economic Zone. The Tribunal relied on earlier decisions in the assessee's own case and held that refund could not be denied merely because the services were otherwise capable of being received without tax or because the nexus with authorised operations was challenged belatedly. The impugned order was set aside in favour of the assessee. Case-Laws Service Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763022