Service tax exemption for services provided to SEZ unit cannot be denied for procedural requirement

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 turn, M/s IVRCL ...