SEZ Service Tax Exemption Cannot Be Denied for Delayed Forms A-1/A-2: CESTAT Ahmedabad

Neeraj Insulation Contractors Vs Commissioner of C.E. & S.T. (CESTAT Ahmedabad) Background of the Dispute The appellant provided hot and cold insulation work and other associated services during the financial years 2013-14 and 2014-15 to ONGC Petro Additions Limited on account of Samsung Engineering Co. Ltd., both being SEZ units at Dahej. The services were rendered without payment of service tax by claiming exemption under Notification No. 40/2012-ST dated 20.06.2012 and Notification No. 12/2013-ST dated 01.07.2013. A show cause notice dated 29.05.2017 proposed recovery of service tax by ...