SEZ service tax exemption cannot be denied solely for late filing of Forms A1 and A2.

Exemption from service tax for services provided to SEZ units could not be denied merely because Forms A1 and A2 were not furnished contemporaneously and were filed later. The Tribunal noted that the relevant notifications and the same filing requirement had already been examined by the jurisdictional High Court, and that view had been affirmed by the Supreme Court. In light of that binding position, contemporaneous production of the forms was not a valid ground to refuse the exemption, and the demand based solely on delayed filing could not be sustained. The exemption remained available to the assessee.

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Issues: Whether exemption from service tax on services provided to SEZ units could be denied solely because Forms A1 and A2 were not furnished during the relevant period and were produced later.

Analysis: The dispute concerned the exemption scheme governing services rendered to SEZ units. The lower authorities denied the benefit only on the ground that the prescribed Forms A1 and A2 were not furnished contemporaneously with the services or invoices. The Tribunal noted that the same notifications and the same requirement had already been considered by the jurisdictional High Court, and that decision had been affirmed by the Supreme Court. In light of that binding position, there remained no legal basis to insist on contemporaneous production of Forms A1 and A2 for denying the exemption.

Conclusion: The demand could not be sustained on the ground of delayed filing of Forms A1 and A2, and the exemption was available to the assessee.

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