Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT
1 year, 6 months ago

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT

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The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic Zone to be supported by invoices.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic Zone to be supported by invoices. Mahar observed that the service of Rent-a-Cabs provided in SEZ is exempted however, though the assessee has claimed that it has submitted various documents such as balance sheet, ledger etc. The tribunal while sustaining the demand held that the assessee has failed to provide invoice copies or any document by which it can be established that service is provided to SEZ.

History of this topic

Tax Weekly Round-Up: March 10 - March 16, 2025
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