https://www.taxtmi.com/caselaws?id=761419 CESTAT Ahmedabad allowed the appeal of a subcontractor who provided services in SEZ. The tribunal held that subcontractors cannot be expected to obtain forms A-1 and A-2 as these are obtained by main contractors who deal directly with SEZ units. Since services were provided within SEZ, they qualify for exemption under Notification 09/2009-ST and are not taxable under SEZ Act provisions. The service tax demand was set aside as subcontractors providing services on behalf of main contractors in SEZ are exempt from service tax liability. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761419 CESTAT Ahmedabad allowed the appeal of a subcontractor who provided services in SEZ. The tribunal held that subcontractors cannot be expected to obtain forms A-1 and A-2 as these are obtained by main contractors who deal directly with SEZ units. Since services were provided within SEZ, they qualify for exemption under Notification 09/2009-ST and are not taxable under SEZ Act provisions. The service tax demand was set aside as subcontractors providing services on behalf of main contractors in SEZ are exempt from service tax liability. Case-Laws Service Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761419