TMI Blog2023 (10) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in the present case is that whether the exemption under Notification No. 17/2011- ST dated 01.03.2011 from payment of service tax to service provider to Special Economic Zone (SEZ) Unit can be denied on the ground that Form A1 was not available with the appellant when the service were provided but was only subsequently received. 2. Ms. Shrayashree Thiyagarajan, Learned Counsel appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order Eclerx Services Ltd vs. Commissioner of CGST Central Excise, Navi Mumbai 2023(72) GSTL 99 (Tri.Mumbai) Commissioner of Central Goods and Service Tax Navi Mumbai vs. Eclerx Services Ltd 2023 (72) GSTL 4 (SC) DHL Lemuir Logistics Pvt Ltd vs. Commissioner of CGST Central Excise 2017 (47) STR 309 (Tri. Mumbai) Service Tax Application (Misc) No. 85172 of 2022 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm A1. Though the said form was not submitted at the relevant time but subsequently it was submitted, therefore, in our view compliance of the Notification No. 17/2011 stands made. 4.1 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 Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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