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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the appeal and set aside the adjudged service tax demands against the appellant. The Tribunal held that construction services provided to SEZ developers/units are exempt from service tax under Section 26 of the SEZ Act, 2005, which has overriding effect over other laws including the Finance Act, 1994. Non-production of Forms A-1 and A-2 or non-fulfillment of conditions prescribed in departmental notifications cannot deny this exemption. The Tribunal relied on precedents establishing that SEZ exemptions are standalone and not subject to procedural requirements under other laws. Article 265 of the Constitution prohibits tax levy without legal authority, and since SEZ Act provides complete exemption framework, additional conditions from exemption notifications are inapplicable.
CESTAT allowed the appeal and set aside the adjudged service tax demands against the appellant. The Tribunal held that construction services provided to SEZ developers/units are exempt from service tax under Section 26 of the SEZ Act, 2005, which has overriding effect over other laws including the Finance Act, 1994. Non-production of Forms A-1 and A-2 or non-fulfillment of conditions prescribed in departmental notifications cannot deny this exemption. The Tribunal relied on precedents establishing that SEZ exemptions are standalone and not subject to procedural requirements under other laws. Article 265 of the Constitution prohibits tax levy without legal authority, and since SEZ Act provides complete exemption framework, additional conditions from exemption notifications are inapplicable.
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