https://www.taxtmi.com/caselaws?id=374015 Exemption under Notification No. 17/2011-ST cannot be denied solely for non-furnishing of Form A-1 when the services were admittedly rendered to a recipient in a Special Economic Zone and consumed there. The absence of Form A-1 was treated as an involuntary procedural lapse because the recipient had closed its business, making procurement of the form impossible. Where substantive eligibility for SEZ-linked exemption is otherwise established, a procedural infraction in the notification is condonable. The demand was therefore unsustainable and was set aside in favour of the assessee. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374015 Exemption under Notification No. 17/2011-ST cannot be denied solely for non-furnishing of Form A-1 when the services were admittedly rendered to a recipient in a Special Economic Zone and consumed there. The absence of Form A-1 was treated as an involuntary procedural lapse because the recipient had closed its business, making procurement of the form impossible. Where substantive eligibility for SEZ-linked exemption is otherwise established, a procedural infraction in the notification is condonable. The demand was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374015