https://www.taxtmi.com/highlights?id=65459 Benefit of exemption - services provided to SEZ - Recovery of service tax alongwith interest and penalty - It is on record that the required documentation was not available for the entire period of the dispute but, at the same time, it cannot be denied that at some point, the eligibility did exist. The procedural infirmities, for a shorter or longer time, does not in any way supplant the exemption accorded to the impugned supply of services - AT en-us Mon, 05 Sep 2022 12:52:21 +0530 Mon, 05 Sep 2022 12:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65459 Benefit of exemption - services provided to SEZ - Recovery of service tax alongwith interest and penalty - It is on record that the required documentation was not available for the entire period of the dispute but, at the same time, it cannot be denied that at some point, the eligibility did exist. The procedural infirmities, for a shorter or longer time, does not in any way supplant the exemption accorded to the impugned supply of services - AT Highlights Service Tax Mon, 05 Sep 2022 12:52:21 +0530 https://www.taxtmi.com/highlights?id=65459