https://www.taxtmi.com/caselaws?id=773151 CESTAT Mumbai held that service tax exemption for construction services provided to SEZ developers/units under Section 26 of SEZ Act, 2005 cannot be denied for non-production of Form A-1 and A-2 or non-fulfillment of notification conditions. The tribunal ruled that SEZ Act provisions override other laws including Finance Act, 1994, citing Article 265 of Constitution. Following precedents from Andhra Pradesh HC and coordinate benches, CESTAT concluded that standalone SEZ exemptions are not subject to procedural requirements under other laws. Appeal allowed, impugned order set aside. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773151 CESTAT Mumbai held that service tax exemption for construction services provided to SEZ developers/units under Section 26 of SEZ Act, 2005 cannot be denied for non-production of Form A-1 and A-2 or non-fulfillment of notification conditions. The tribunal ruled that SEZ Act provisions override other laws including Finance Act, 1994, citing Article 265 of Constitution. Following precedents from Andhra Pradesh HC and coordinate benches, CESTAT concluded that standalone SEZ exemptions are not subject to procedural requirements under other laws. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773151