https://www.taxtmi.com/caselaws?id=427221 CESTAT, Mumbai allowed the appeal and set aside demands for service tax, interest and penalty. The Tribunal held services rendered to an SEZ unit during the dispute period were covered by exemptions under the SEZ Act and Rules, and procedural/documentary deficiencies did not defeat the statutory exemption. The adjudicating findings failed to show that eligibility for exemption was genuinely in doubt but for the procedural infirmities; accordingly the recovery was not sustained. en-us Thu, 01 Sep 2022 00:00:00 +0530 Tue, 14 Oct 2025 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427221 CESTAT, Mumbai allowed the appeal and set aside demands for service tax, interest and penalty. The Tribunal held services rendered to an SEZ unit during the dispute period were covered by exemptions under the SEZ Act and Rules, and procedural/documentary deficiencies did not defeat the statutory exemption. The adjudicating findings failed to show that eligibility for exemption was genuinely in doubt but for the procedural infirmities; accordingly the recovery was not sustained. Case-Laws Service Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427221