Service Tax Refund Allowed on Employee Insurance Services to SEZ: CESTAT Bangalore

ANZ Support Services India Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, adjudicated appeals filed by a SEZ unit against orders rejecting refund claims of service tax paid on certain insurance services. The refund claims related to service tax paid on Group Medical Insurance and Personal Accident Insurance for employees and their dependents for specified periods in 2016 and 2017, under Notification No. 12/2013-ST dated 01.07.2013. The refund claims were rejected by the lower authorities on the groun...