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2024 (4) TMI 33 - CESTAT BANGALOREProviding Services to SEZ unit - Benefit of exemption of Service Tax under N/N. 12/2013 dated 01.07.2013 based on Form A2 issued by the jurisdictional officer - non-submission of the mandatory forms - period of dispute is April 2016 to March 2017 - HELD THAT:- As seen from the Notification, the declaration in Form A1 is submitted by the SEZ unit and based on this declaration, the Form A2 is issued which in turn is given to the non-SEZ service providers to avail the benefit of Service Tax exemption. From the records placed, it is seen that Form A2 is issued by the jurisdictional officer to M/s. Cisco Systems (I) Pvt. Ltd. The appellant is eligible for the benefit of exemption of Service Tax based on this Form A2 issued by the jurisdictional officer. Therefore, the impugned order denying the benefit of exemption for non-production of Form A1 by the appellant is irrelevant. Since Form A2 is issued based on Form A1, Form A2 being available, the benefit of the exemption cannot be denied. The impugned order is set aside and appeal is allowed.
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