Service Tax is not Leviable on Service Received in SEZ u/s 26 of Customs Act: CESTAT [Read Order]

The Section 26 of SEZ Act provides that no tax/ duties are leviable on the input or input service received and used in the SEZ
Ahmedabad CESTAT - Service Tax - Received in SEZ - Tax news - Txascan

The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) Service tax was not leviable on service received in Special Economic Zone ( SEZ ) under Section 26 of Customs Act Mr.  R R Dave, representing the  appellant submitted that the appellant after filing the refund claim when they realized…

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