https://www.taxtmi.com/caselaws?id=466792 Appellant's entitlement to exemption under Notification 25/2012 ST for services relating to metro projects, flyovers, bridges and ports requires admission of project specific documentary evidence and fresh adjudication; the adjudicating authority must reconsider eligibility after permitting production of records and hearing the parties. Separately, where law provides for non levy of tax in respect of SEZ units, mere procedural non compliance prima facie cannot justify denial of exemption; the adjudicator is directed to reassess SEZ claims in light of the statutory non levy principle, allowing full opportunity to submit documents and submissions. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 20 Feb 2026 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466792 Appellant's entitlement to exemption under Notification 25/2012 ST for services relating to metro projects, flyovers, bridges and ports requires admission of project specific documentary evidence and fresh adjudication; the adjudicating authority must reconsider eligibility after permitting production of records and hearing the parties. Separately, where law provides for non levy of tax in respect of SEZ units, mere procedural non compliance prima facie cannot justify denial of exemption; the adjudicator is directed to reassess SEZ claims in light of the statutory non levy principle, allowing full opportunity to submit documents and submissions. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466792