https://www.taxtmi.com/caselaws?id=777915 CESTAT found the substantive condition for exemption under Notification No.27/2012-ST - that taxable services were rendered to diplomatic missions - was satisfied, while some procedural formalities (invoices/certificates) were missing. Relying on SC authority distinguishing substantive from procedural conditions, the bench held that failure to meet procedural requirements should not defeat the notification's purpose where substantial compliance exists. The matter is remanded to the adjudicating authority to verify submitted certificates and grant the exemption to the extent supported by those certificates. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777915 CESTAT found the substantive condition for exemption under Notification No.27/2012-ST - that taxable services were rendered to diplomatic missions - was satisfied, while some procedural formalities (invoices/certificates) were missing. Relying on SC authority distinguishing substantive from procedural conditions, the bench held that failure to meet procedural requirements should not defeat the notification's purpose where substantial compliance exists. The matter is remanded to the adjudicating authority to verify submitted certificates and grant the exemption to the extent supported by those certificates. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777915