https://www.taxtmi.com/caselaws?id=797199 SEZ service-tax exemption under Notification No. 9/2009 applies to approved taxable services supplied for authorised operations of an SEZ unit, including services rendered by a subcontractor through a main contractor. A certificate issued in the main contractor's name may establish that the services were provided to an authorised person where the services were approved for the unit's authorised operations. Non-submission of Form A-1 does not defeat the exemption for periods before its introduction, and the requirement is procedural rather than a condition overriding substantive eligibility. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797199 SEZ service-tax exemption under Notification No. 9/2009 applies to approved taxable services supplied for authorised operations of an SEZ unit, including services rendered by a subcontractor through a main contractor. A certificate issued in the main contractor's name may establish that the services were provided to an authorised person where the services were approved for the unit's authorised operations. Non-submission of Form A-1 does not defeat the exemption for periods before its introduction, and the requirement is procedural rather than a condition overriding substantive eligibility. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797199