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Informative

Relief to Shapoorji Pallonji: CESTAT rules Non-Filing of Forms A-1 & A-2 does not Invalidate SEZ Service Tax Exemption

Update / Judgement Date

16 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The CESTAT has ruled that non-filing does not invalidate SEZ service tax exemption, providing relief for Shapoorji Pallonji. The tribunal emphasized the need for considering the substance of the transaction. This decision protects the rights of taxpayers. The ruling clarifies the requirements for SEZ exemptions.