Service Tax exemption under SEZ Act cannot be denied for procedural infirmities

eClerx Services Limited Vs Commissioner of CGST &Central Excise (CESTAT Mumbai) It was alleged that between June 2009 and February 2011, the appellant herein had rendered ‘taxable service’ valued at ₹ 80,16,46,587 on which the liability of ₹ 8,25,69,598 should have been discharged and, in accordance with notification no. 9/2009-ST dated 3rd March 2009 and as amended by notification no. 15/2009-ST dated 20th May 2009, claimed as a refund thereafter upon compliance with the conditions specified therein. Likewise, it was alleged that for the period from 1st March 2011 to 14th June...