https://www.taxtmi.com/caselaws?id=787834 Demand for service tax based solely on non production of Form A1 was held unsustainable: the tribunal applied the binding precedent which invalidated notification provisions that made production of Form A1/A2 a precondition for exemption and treated the SEZ statute as not prescribing such certificate as mandatory. The tribunal therefore found no legal basis to deny exemption to services provided to SEZ units on that ground and set aside the impugned demand, allowing the appeal and granting consequential reliefs as per law. en-us Mon, 12 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787834 Demand for service tax based solely on non production of Form A1 was held unsustainable: the tribunal applied the binding precedent which invalidated notification provisions that made production of Form A1/A2 a precondition for exemption and treated the SEZ statute as not prescribing such certificate as mandatory. The tribunal therefore found no legal basis to deny exemption to services provided to SEZ units on that ground and set aside the impugned demand, allowing the appeal and granting consequential reliefs as per law. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787834