https://www.taxtmi.com/caselaws?id=796058 SEZ exemption for taxable services supplied to an eligible SEZ unit for authorised operations cannot be denied solely because Form A-2 was not produced. Section 26 of the SEZ Act provides the substantive exemption, while Section 51 gives that framework overriding effect; a procedural condition imposed under the Finance Act cannot curtail the statutory benefit where authorised use is undisputed. Service-tax demand, interest and penalty are therefore not sustainable on that ground. Late fee for delayed ST-3 returns must also remain within the statutory ceiling under the Finance Act, 1994, requiring re-quantification of any excess levy. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796058 SEZ exemption for taxable services supplied to an eligible SEZ unit for authorised operations cannot be denied solely because Form A-2 was not produced. Section 26 of the SEZ Act provides the substantive exemption, while Section 51 gives that framework overriding effect; a procedural condition imposed under the Finance Act cannot curtail the statutory benefit where authorised use is undisputed. Service-tax demand, interest and penalty are therefore not sustainable on that ground. Late fee for delayed ST-3 returns must also remain within the statutory ceiling under the Finance Act, 1994, requiring re-quantification of any excess levy. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796058