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HomeIndirect TaxesSEZ Exemption Can’t Be Denied for Procedural Lapse: CESTAT

SEZ Exemption Can’t Be Denied for Procedural Lapse: CESTAT

Indirect Taxes

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By Mariya Paliwala
SEZ Exemption Can’t Be Denied for Procedural Lapse: CESTAT

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The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that exemption available to services rendered to Special Economic Zone (SEZ) units cannot be denied merely on account of procedural lapses such as non-issuance of Form A-2. The Bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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