Export Service Tax Rebate Approved: SEZ Status Grants Appellant Refund for Services Rendered in India to SEZ Recipient.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rebate claim - export of services - denied on the ground that services rendered within India - the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is entitled to tax exemption that devolves upon the provider - the appellant was entitle to the refund/rebate of the taxes paid on the services....