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Service tax exemption for services provided to SEZ unit cannot be denied for procedural requirement
Case Law Details
- Case Name
- Anjani Excavation Operation Vs Commissioner of Central Excise (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Anjani Excavation Operation Vs Commissioner of Central Excise (CESTAT Ahmedabad)
CESTAT Ahmedabad held that service provided to SEZ units are exempt from service tax vide notification no. 09/2009-ST dated 03.03.2009. Exemption benefit cannot be denied for procedural requirement.
Facts- During the course of audit of record of the appellant by the internal audit team noticed that M/s ONGC Petro Additions Ltd. (M/s OPAL), a SEZ, had appointed M/s. IVRCL Infrastructure and Project Ltd. (M/s IVRCL) as contractor for carrying out work and providing services as per their contract. In...
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