https://www.taxtmi.com/caselaws?id=261862 The court ruled in favor of the petitioner, a power generating unit in a Special Economic Zone, emphasizing that the respondent No.2's refusal to issue the authorization in Form A2 was unjustified. The court quashed the impugned communication and affirmed the petitioner's entitlement to ab initio exemption from service tax as per Notification No.12 of 2013. The judgment highlighted the respondent No.2's obligation to adhere to the relevant provisions and notifications, emphasizing that the refusal lacked legal basis and dismissing reliance on past rejections of refund claims or the actions of another entity regarding service tax payment. en-us Tue, 14 Jul 2015 00:00:00 +0530 Thu, 15 Oct 2015 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261862 The court ruled in favor of the petitioner, a power generating unit in a Special Economic Zone, emphasizing that the respondent No.2's refusal to issue the authorization in Form A2 was unjustified. The court quashed the impugned communication and affirmed the petitioner's entitlement to ab initio exemption from service tax as per Notification No.12 of 2013. The judgment highlighted the respondent No.2's obligation to adhere to the relevant provisions and notifications, emphasizing that the refusal lacked legal basis and dismissing reliance on past rejections of refund claims or the actions of another entity regarding service tax payment. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261862