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

CESTAT rules that the SEZ Act overrides the Finance Act, and tax exemption cannot be denied for failure to submit Forms A-1 and A-2
By Kavi Priya - On March 14, 2025 10:48 am - 2 mins read
Service Tax - Shapoorji Pallonji - CESTAT - taxscan

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled in favor of Shapoorji Pallonji & Company Limited, ruling that the failure to submit Forms A-1 & A-2 does not invalidate the SEZ service tax exemption under the Special Economic Zones ( SEZ ) Act, 2005. Shapoorji Pallonji &…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader