TMI Blog2019 (1) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... non-compliance with a procedure? - Held that:- The issue of providing service and the service being consumed at SEZ is not in dispute and it is also undisputed that the service recipient viz. M/s. Perlos closed down its business and hence, Form A1 could never be obtained and hence non-furnishing of Form A1 is not deliberate, which was beyond the control of the appellant. The Hon’ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri L. Nandakumar, AC (AR) for the Respondent ORDER Service tax was sought to be recovered by the Revenue vide the Show Cause Notice (SCN) dated 23.03.2017, alleging that the assessee claiming to be covered under Notification No. 17/2011-ST dated 01.03.2011 did not furnish declaration in Form A-1 for claiming the benefit of exemption in terms of the above Notification. Vide Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Economic Zone (SEZ) and hence the services were consumed within the SEZ. It is the case of the appellant that during the impugned period, he rendered services to M/s. Perlos Telecommunication Electronics Components India Pvt. Ltd. (in short M/s. Perlos) situated at M/s. Nokia Telecom Special Economic Zone-SEZ, Kancheepuram; that M/s. Perlos had closed its business for which reason the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Z, rather the denial is made for non-compliance with a procedural requirement which according to me is not correct, in the light of the decision of the Apex Court, supra. 4.2 In view of the above discussions, I am of the considered opinion that the demand cannot sustain, for which reason the impugned order and the demand are set aside. 5. Appeal is allowed with consequential benefits, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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