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2019 (1) TMI 1180 - AT - Service TaxBenefit of N/N. 17/2011-ST dated 01.03.2011 - services consumed within SEZ - denial of benefit on the ground that appellant did not furnish declaration in Form A-1 for claiming the benefit of exemption in terms of the Notification - whether the denial of substantial relief be made for 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 Court in the case of Mangalore Chemicals & Fertilizers Ltd. Vs. DC [1991 (8) TMI 83 - SUPREME COURT OF INDIA] has clearly laid down that procedural infraction of notifications, circulars, etc. are condonable and would not coming in the way of extending substantial benefit, if otherwise found eligible - Similarly in the case on hand, it is not that the appellant had not rendered the service which was consumed in the SEZ, 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. Appeal allowed - decided in favor of appellant.
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