https://www.taxtmi.com/caselaws?id=760221 Service tax exemption for taxable services supplied to an SEZ unit for authorised operations could not be denied merely because Forms A-1 and A-2 were not submitted contemporaneously. The undisputed supply of services to the SEZ unit established the substantive entitlement, and the forms were treated as procedural requirements only. Later production of the forms could not defeat the exemption, and the SEZ framework prevailed over any inconsistent fiscal demand. The service tax demand was therefore not sustainable, and the exemption was upheld. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 15 Jun 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760221 Service tax exemption for taxable services supplied to an SEZ unit for authorised operations could not be denied merely because Forms A-1 and A-2 were not submitted contemporaneously. The undisputed supply of services to the SEZ unit established the substantive entitlement, and the forms were treated as procedural requirements only. Later production of the forms could not defeat the exemption, and the SEZ framework prevailed over any inconsistent fiscal demand. The service tax demand was therefore not sustainable, and the exemption was upheld. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760221