https://www.taxtmi.com/caselaws?id=781372 Exemption from service tax for services provided to SEZ units could not be denied merely because Forms A1 and A2 were not furnished contemporaneously and were filed later. The Tribunal noted that the relevant notifications and the same filing requirement had already been examined by the jurisdictional High Court, and that view had been affirmed by the Supreme Court. In light of that binding position, contemporaneous production of the forms was not a valid ground to refuse the exemption, and the demand based solely on delayed filing could not be sustained. The exemption remained available to the assessee. en-us Mon, 10 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781372 Exemption from service tax for services provided to SEZ units could not be denied merely because Forms A1 and A2 were not furnished contemporaneously and were filed later. The Tribunal noted that the relevant notifications and the same filing requirement had already been examined by the jurisdictional High Court, and that view had been affirmed by the Supreme Court. In light of that binding position, contemporaneous production of the forms was not a valid ground to refuse the exemption, and the demand based solely on delayed filing could not be sustained. The exemption remained available to the assessee. Case-Laws Service Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781372