https://www.taxtmi.com/caselaws?id=752771 The Appellate Tribunal CESTAT Ahmedabad set aside the impugned order, allowing the appeal in favor of the appellant. The Tribunal concluded that the appellant was entitled to the exemption under Notification No. 12/2013-ST after rectifying the mistake in Form A2. The Tribunal emphasized that services received in SEZ are exempt under the SEZ Act, which overrides other laws, and the rectification of the form met the notification's conditions. en-us Tue, 14 May 2024 00:00:00 +0530 Fri, 17 May 2024 08:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752771 The Appellate Tribunal CESTAT Ahmedabad set aside the impugned order, allowing the appeal in favor of the appellant. The Tribunal concluded that the appellant was entitled to the exemption under Notification No. 12/2013-ST after rectifying the mistake in Form A2. The Tribunal emphasized that services received in SEZ are exempt under the SEZ Act, which overrides other laws, and the rectification of the form met the notification's conditions. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752771