https://www.taxtmi.com/caselaws?id=782913 The CESTAT allowed the appeal filed by the service provider against service tax demand on services rendered to a SEZ unit. Relying on prior decisions, the Tribunal held that exemption benefits under Section 26 of the Special Economic Zones Act, 2005 for taxable services provided to SEZ cannot be denied merely for procedural lapses or non-fulfilment of certain conditions prescribed in Notification No. 17/2011-ST, as amended. On merits, the impugned order confirming the demand was set aside and the exemption was granted. As the appeal was fully decided on merits in favour of the appellant, the Tribunal found it unnecessary to render any finding on limitation. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 11:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782913 The CESTAT allowed the appeal filed by the service provider against service tax demand on services rendered to a SEZ unit. Relying on prior decisions, the Tribunal held that exemption benefits under Section 26 of the Special Economic Zones Act, 2005 for taxable services provided to SEZ cannot be denied merely for procedural lapses or non-fulfilment of certain conditions prescribed in Notification No. 17/2011-ST, as amended. On merits, the impugned order confirming the demand was set aside and the exemption was granted. As the appeal was fully decided on merits in favour of the appellant, the Tribunal found it unnecessary to render any finding on limitation. Case-Laws Service Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782913