Service Tax Refund Admissible On Trenching Pipeline Installed Partly In SEZ And Partly Outside But For Use In Operation Of The SEZ: CESTAT
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax refunds on trenching pipelines installed partly in SEZ and partly outside but for use in the operation of the SEZ are admissible.The two-member bench of Ramesh Nair and Raju has observed that the construction service received in relation. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax refunds on trenching pipelines installed partly in SEZ and partly outside but for use in the operation of the SEZ are admissible. The appellant/assessee has received services such as construction service and CHA service in their SEZ on payment of service tax. The adjudicating authority rejected the refund claim on the ground that, as regards construction services, the service was wholly consumed within the SEZ.
Discover Related
Activity Of “Chilling Of Milk” Is A Service, Leviable To Service Tax: CESTAT
Service Tax Is Leviable On Renting Of Immovable Property: CESTAT
Assessee Not Eligible To Avail CENVAT Credit On Invoices Not In Their Name: CESTAT
No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
Indirect Tax Weekly Round-Up: 14 To 20 July 2024