Service Received Outside SEZ for Business Activities are Eligible to Claim Refund of Service Tax under Notification: CESTAT [Read Order]

By Shabna Rahim - On August 9, 2023 12:30 pm - 2 mins read
Service - SEZ - Service Received Outside SEZ - Service Received Outside SEZ for Business Activities - Business Activities - Claim - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service received outside Special Economic Zone (SEZ) for business activities is eligible to claim a refund of service tax under the notification. The Court allowed the claim of refund claimed by the assessee.  Zydus Hospira Oncology Pvt Ltd, the…

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