https://www.taxtmi.com/caselaws?id=780836 CESTAT Mumbai (AT) allowed the appeal, holding that Section 26 of the SEZ Act, 2005 grants standalone exemption for services supplied to SEZ developers/units which cannot be negated by conditions in other laws or notifications. Procedural non-compliance or failure to file forms under other statutes cannot defeat the SEZ exemption. The Tribunal set aside the impugned adjudication to the extent it confirmed service tax demands, finding no legal authority to levy tax on authorized SEZ operations and affirming that exemption notifications or procedural conditions under other statutes are not requisites to deny relief. en-us Tue, 25 Feb 2025 00:00:00 +0530 Thu, 06 Nov 2025 11:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780836 CESTAT Mumbai (AT) allowed the appeal, holding that Section 26 of the SEZ Act, 2005 grants standalone exemption for services supplied to SEZ developers/units which cannot be negated by conditions in other laws or notifications. Procedural non-compliance or failure to file forms under other statutes cannot defeat the SEZ exemption. The Tribunal set aside the impugned adjudication to the extent it confirmed service tax demands, finding no legal authority to levy tax on authorized SEZ operations and affirming that exemption notifications or procedural conditions under other statutes are not requisites to deny relief. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780836