https://www.taxtmi.com/caselaws?id=465125 Exemption from service tax could not be denied merely because A1/A2 certificates were not produced where the services rendered to an SEZ unit were otherwise undisputed. Non-production of those certificates was treated as a procedural lapse, and the benefit of exemption could not be refused on that basis. Reliance on section 26 of the Special Economic Zones Act, 2005 and rule 31 of the Special Economic Zones Rules, 2006 supported the view that no service tax was payable on services received by the SEZ unit, so the denial of exemption was unsustainable. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 05 Dec 2025 17:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465125 Exemption from service tax could not be denied merely because A1/A2 certificates were not produced where the services rendered to an SEZ unit were otherwise undisputed. Non-production of those certificates was treated as a procedural lapse, and the benefit of exemption could not be refused on that basis. Reliance on section 26 of the Special Economic Zones Act, 2005 and rule 31 of the Special Economic Zones Rules, 2006 supported the view that no service tax was payable on services received by the SEZ unit, so the denial of exemption was unsustainable. Case-Laws Service Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465125