https://www.taxtmi.com/caselaws?id=444518 Exemption from service tax for services supplied to an SEZ unit could not be denied merely because Form A1 was furnished late, where the services themselves were undisputed and the substantive notification conditions were ultimately met. The SEZ exemption under Section 26(1)(e) was treated as prevailing over the service tax levy framework, so the denial of exemption and consequent demand were unsustainable. en-us Wed, 11 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444518 Exemption from service tax for services supplied to an SEZ unit could not be denied merely because Form A1 was furnished late, where the services themselves were undisputed and the substantive notification conditions were ultimately met. The SEZ exemption under Section 26(1)(e) was treated as prevailing over the service tax levy framework, so the denial of exemption and consequent demand were unsustainable. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444518