https://www.taxtmi.com/caselaws?id=472374 SEZ-related notification benefits and revised S.T.-3 returns must be examined where they may affect a service-tax demand. The claimed benefits had apparently not been considered, and verification was required to establish whether revised returns supporting the claim were filed. The impugned demand order was set aside, with the matter remanded for fresh adjudication after that examination. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 09 Oct 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472374 SEZ-related notification benefits and revised S.T.-3 returns must be examined where they may affect a service-tax demand. The claimed benefits had apparently not been considered, and verification was required to establish whether revised returns supporting the claim were filed. The impugned demand order was set aside, with the matter remanded for fresh adjudication after that examination. Case-Laws Service Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472374