Jul 31
CESTAT Allows SEZ Service Tax Exemption Despite Non-Filing of Form A-2 CESTAT Hyderabad held that service tax exemption for services supplied to an SEZ unit for authorised operations cannot be denied merely because Form A-2 was not furnished. The Tribunal set aside the demand, interest and penalty while remanding the matter only for re-quantification of the ST-3 late fee.... https://gstindiaguide.com/cestat-sez-service-tax-exemption-form-a2-srisun-exim-services/
#Authorised Operations#CESTAT Hyderabad#CESTAT Judgment 2026#Finance Act 1994#Form A-2#GMR Aerospace#GMR Aerospace Engineering#GST India Guide#Judicial Updates#Late Fee#Procedural Compliance#procedural condition exemption#Section 70 Finance Act#Service Tax#service tax demand#Service Tax Judgment#service tax penalty#SEZ#SEZ Act Section 26#SEZ Act Section 51#SEZ authorised operations#SEZ Exemption#SEZ service tax exemption#SEZ Services#Srisun Exim Services#ST-3 late fee#ST-3 Return#statutory exemption#Tax Litigation#Tribunal Judgment
