2023 (10) TMI 741

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....ree Thiyagarajan, Advocate for the Appellant Shri Rajesh R Kurup, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the exemption under Notification No. 17/2011- ST dated 01.03.2011 from payment of service tax to service provider to Special Economic Zone (SEZ) Unit can be denied on the ground that Form A1 was not available w....

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....:- GMR Aerospace Engineering Ltd vs. UOI - 2019 (31) GSTL 596 (A.P) UOI vs. M/s GMR Aerospace Engineering Ltd & Ors - 2019 (7) TMI 1975 - SC Order Eclerx Services Ltd vs. Commissioner of CGST & Central Excise, Navi Mumbai - 2023(72) GSTL 99 (Tri.Mumbai) Commissioner of Central Goods and Service Tax Navi Mumbai vs. Eclerx Services Ltd - 2023 (72) GSTL 4 (SC) ....

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....s no dispute that the appellant have provided services to SEZ unit. The exemption under Notification No 17/2011-ST dated 01.03.2011 was denied only on the requirement of submission of Form A1. Though the said form was not submitted at the relevant time but subsequently it was submitted, therefore, in our view compliance of the Notification No. 17/2011 stands made. 4.1 Moreover, the Section 26 (....