SEZ Units Must Pay Service Tax Even with Ab Initio Exemption if Services Not Exclusively for Authorized Operations.

Benefit of ab initio exemption - SEZ units - Notification No.12 of 2013 - Mere issuance of Form A2 would not absolve the petitioner unit of its liability to pay the service tax and cesses along with interest on delayed payment, if it is subsequently found that the petitioner unit has not used the services exclusively for the authorized operations as per the undertaking, in Form A1 - HC .....

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