9911796707
TMI Blog2024 (5) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, after rectification it is as if the correct address has always been there in A2 Form, moreover, if at all there is lapse, it is an inadvertent mistake in the form which was duly rectified. For this small lapse substantial benefit of Notification No. 12/2013 cannot be denied. This Tribunal time and again held that the services received in SEZ is otherwise exempted as per Section 26 (1e) of SEZ Act, 2005 itself and in terms of Section 51 thereof has overriding effect over any other law for time being in force, therefore, in view of the SEZ Act itself no service tax is leviable on the services received in SEZ - The present case is on much better footing that by rectifying the mistake in A2 Form, the condition of the Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand by denying the exemption . Being aggrieved by the Order-In-Original, the appellant filed an appeal before the Commissioner (Appeals) who concurring with the view taken by the Adjudicating Authority rejected the appeal. Therefore, the present appeal. 2. Shri Mrugesh Pandya, Learned Counsel appearing on behalf of the Appellant submits that there was merely a mistake in Form A2 which was subsequently rectified, therefore, Form A2 should be treated issued correctly right from the date of issue. Therefore, exemption could not have been denied to the appellant. He submits that mention of wrong address and thereafter rectification if at all a lapse, it is a procedural lapse for which the exemption cannot be denied. He placed reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ is otherwise exempted as per Section 26 (1e) of SEZ Act, 2005 itself and in terms of Section 51 thereof has overriding effect over any other law for time being in force, therefore, in view of the SEZ Act itself no service tax is leviable on the services received in SEZ. The present case is on much better footing that by rectifying the mistake in A2 Form, the condition of the Notification No 12/2013 has been correctly complied with. The issue of such lapse has been considered in various judgments as cited by the learned counsel. Therefore, in our considered view the appellant are indeed entitled for the exemption Notification No. 12/2013-ST. 5. Accordingly, the impugned order is not sustainable, hence, the same is set aside. Appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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