2026-VIL-1352-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Denial of exemption to services provided to SEZ Unit, Non-furnishing of Form A-2 – Whether exemption available in respect of taxable services provided to SEZ unit can be denied solely because Form A-2 pertaining to relevant financial year was not furnished – HELD – Section 26 of SEZ Act grants substantive statutory exemption and conditions governing such exemption can only be prescribed under SEZ Act and SEZ Rules – Revenue cannot curtail or deny statutory exemption by imposing additional procedural requirements through notifications issued under Finance Act – Non-filing of Form A-2 cannot result in denial of exemption otherwise available under SEZ Act. The SEZ Act being special enactment overrides inconsistent provisions by virtue of Section 51 of Act – In present matter no finding was recorded that services were not provided to eligible SEZ unit or services were not used for authorized operations or appellant was otherwise ineligible for exemption. The sole basis for confirming demand was absence of Form A-2 which is directly contrary to law declared by Hon'ble High Court – Once established that services were rendered to eligible SEZ unit for authorized operations, denial of exemption merely on account of non-production of Form A-2 is not sustainable in law – Demand of service tax together with consequential interest and penalty is set aside – Late fee for delayed filing of ST3 returns shall stand restricted to amount legally permissible under Section 70 of Finance Act, 1994 if found to have been imposed in excess of statutory limit – Impugned order set aside and appeal allowed by way of remand for limited purpose of re-quantification of late fee – The appeal is allowed by remand
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