https://www.taxtmi.com/caselaws?id=752020 CESTAT Allahabad held that the appellant was entitled to service tax exemption for services provided to SEZ units under various notifications. Despite documents being seized during search operations preventing production before Commissioner (Appeals), the tribunal found substantial compliance with notification conditions. The services were provided to duly authorized SEZ units for authorized operations with proper approvals. Following SC precedent in Commissioner of Customs v. Dilip Kumar, the tribunal applied strict construction to eligibility criteria but liberal interpretation to exemption conditions. The impugned order was set aside and appeal allowed. en-us Wed, 01 May 2024 00:00:00 +0530 Thu, 02 May 2024 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752020 CESTAT Allahabad held that the appellant was entitled to service tax exemption for services provided to SEZ units under various notifications. Despite documents being seized during search operations preventing production before Commissioner (Appeals), the tribunal found substantial compliance with notification conditions. The services were provided to duly authorized SEZ units for authorized operations with proper approvals. Following SC precedent in Commissioner of Customs v. Dilip Kumar, the tribunal applied strict construction to eligibility criteria but liberal interpretation to exemption conditions. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752020