https://www.taxtmi.com/caselaws?id=781046 Erection, commissioning and installation services supplied to SEZ units were treated as eligible for exemption, and the procedural omission to furnish Forms A1 and A2 for the relevant period did not defeat that substantive benefit. The exemption notifications were read in line with the jurisdictional High Court view that insistence on later-produced forms cannot override the tax exemption available for services actually provided to SEZ units, a position affirmed by the Supreme Court. On that basis, later issuance of the forms did not justify denial of exemption for the earlier period, and the service tax demand was held unsustainable. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781046 Erection, commissioning and installation services supplied to SEZ units were treated as eligible for exemption, and the procedural omission to furnish Forms A1 and A2 for the relevant period did not defeat that substantive benefit. The exemption notifications were read in line with the jurisdictional High Court view that insistence on later-produced forms cannot override the tax exemption available for services actually provided to SEZ units, a position affirmed by the Supreme Court. On that basis, later issuance of the forms did not justify denial of exemption for the earlier period, and the service tax demand was held unsustainable. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781046