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2023 (10) TMI 497 - CESTAT HYDERABADExemption from payment of service tax - services provided in SEZ units - denial on the ground that prescribed Form – A1/A2 under the service tax notification, was not obtained prior to provision of service - HELD THAT:- This Tribunal following the Ruling in the case of GMR Aero Space Engineering Ltd., [2019 (8) TMI 748 - TELANGANA AND ANDHRA PRADESH HIGH COURT] observed that it is on record that required documentation was not available for the entire period of the dispute, but at the same time, it cannot be denied that at some point, the eligibility did exist. Further, observed that, procedural infirmities for a shorter and longer time, does not in any way frustrate the exemption accorded to the impugned supply of services. The appeal was allowed granting the benefit of exemption. Admittedly appellant have rendered services in the SEZ premises to the SEZ Units/Developer - the appellant is entitled to exemption - the impugned order set aside - appeal allowed.
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