https://www.taxtmi.com/caselaws?id=750852 Service tax exemption for services supplied to SEZ units could not be denied merely because the service provider did not produce Form A1 when Form A2 issued by the jurisdictional officer was on record. The applicable exemption scheme granted ab initio exemption for specified services received by an SEZ unit or developer for authorised operations, subject to procedure. Since the services were admittedly rendered to SEZ units for authorised operations and Form A2 had been issued, the absence of Form A1 was only a procedural lapse. The exemption was therefore sustainable and the service tax demand, interest, and penalty were liable to be set aside. en-us Wed, 20 Mar 2024 00:00:00 +0530 Tue, 02 Apr 2024 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750852 Service tax exemption for services supplied to SEZ units could not be denied merely because the service provider did not produce Form A1 when Form A2 issued by the jurisdictional officer was on record. The applicable exemption scheme granted ab initio exemption for specified services received by an SEZ unit or developer for authorised operations, subject to procedure. Since the services were admittedly rendered to SEZ units for authorised operations and Form A2 had been issued, the absence of Form A1 was only a procedural lapse. The exemption was therefore sustainable and the service tax demand, interest, and penalty were liable to be set aside. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750852