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Refund Granted for Service Tax Paid in Error for SEZ Services Rendered Before Approval with Retrospective Effect.
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....Refund of Service tax paid erroneously - services provided to SEZ unit - the approval of Co-developer agreement was issued on 28.01.2008 whereas the services provided during period August 2007 to December 2007 - since the approval granted with retrospective effect, refund allowed.....
TaxTMI
TaxTMI