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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemption procedure: SEZ units may route authorization and reporting via the SEZ specified officer for processing.</h1> SEZ units and developers may route applications for departmental authorization and quarterly Form A-3 statements through the specified officer in the SEZ rather than submitting directly to the department; field formations should not object to such routed submissions, while the notification's procedural framework for accounting, monitoring and compliance verification remains operative.

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