CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws - 08.09.2021

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect over all Service Tax laws, rejection of refund claims not lawful as approval from Unit Approval Committee (UAC) is only procedural and not mandatory.

Tags : Customs Excise and Service Tax Appellate Tribunal SEZ Act

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