Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 741 - AT - Service TaxExemption from payment of service tax to service provided to Special Economic Zone (SEZ) Unit - denial on the ground that Form A1 was not available with the appellant when the service were provided but was only subsequently received - N/N. 17/2011- ST dated 01.03.2011 - HELD THAT:- As per the impugned order there is 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, compliance of the Notification No. 17/2011 stands made. Moreover, the Section 26 (1) (e) of SEZ Act grants the exemption from payment of service tax in respect of the service provided to the SEZ units. The SEZ Act override the Finance Act, 1994 under which Notification No. 17/2011-ST was issued. On this count also the appellant is legally entitled for exemption from payment of service tax - Accordingly, demand does not sustain. Appeal allowed.
|