{"id":9602,"date":"2026-06-15T18:08:47","date_gmt":"2026-06-15T12:38:47","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9602"},"modified":"2026-06-15T18:08:47","modified_gmt":"2026-06-15T12:38:47","slug":"cestat-allows-sez-service-tax-refund-despite-non-filing-of-forms-a1-and-a2","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cestat-allows-sez-service-tax-refund-despite-non-filing-of-forms-a1-and-a2","title":{"rendered":"CESTAT Allows SEZ Service Tax Refund Despite Non-Filing of Forms A1 and A2"},"content":{"rendered":"<pre><strong>Case Details:\u00a0<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000416466\/service-tax-refund-for-services-rendered-to-sez-cannot-be-denied-for-non-filing-of-forms-a1-and-a2-cestat\">Accenture Solutions Pvt. Ltd. vs. Commissioner of Service Tax-VII, Mumbai (2026) 39 Centax 247 (Tri.-Bom)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>S\/Shri S.K. Mohant<\/strong>y, Member (J) &amp; <strong>M.M. Parthiban<\/strong>, Member (T)<\/li>\n<li><strong> Ms Dhruvi Shah<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>Ms S. Varalakshmi<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, a co-developer-cum-Special Economic Zone (SEZ) unit, provided taxable services to an SEZ developer for authorised operations. Service tax was initially paid on such services and was subsequently claimed as a refund under the notifications issued by the Ministry of Finance under the Finance Act, 1994. The refund was denied on the grounds of non-filing of Forms A1 and A2 and non-compliance with the conditions prescribed under the service tax exemption notifications. The matter was placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that Section 26 of the Special Economic Zones Act, 2005, by virtue of its non obstante clause, clearly exempts taxable services provided to a developer or unit for carrying on authorised operations in an SEZ. The Tribunal observed that the statutory exemption under the Special Economic Zones Act, 2005, could not be curtailed by the procedural requirements prescribed under the service tax exemption notifications. It held that the refund of service tax paid on services rendered to an SEZ could not be denied on the ground of non-filing of Forms A1 and A2 or any other conditions prescribed under such notifications. Accordingly, the appeals were allowed.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Relied on [Paras 4, 9.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%204%20Centax%2096%20(S.C.)&amp;itemType=AP\">Commissioner v. Eclerx Services Ltd.<\/a> \u2014 2023 (72) G.S.T.L. 4 (S.C.) = (2023) 4 Centax 96 (S.C.) \u2014 Relied on [Paras 3.3, 11.2, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%2012%20Centax%20334%20(Tri.-Del)&amp;itemType=AP\">Cummins Turbo Technology v. Commissioner<\/a> \u2014 (2023) 12 Centax 334 (Tri.-Del) \u2014 Relied on [Paras 3.3, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%204%20Centax%2089%20(Tri.-Bom)&amp;itemType=AP\">Eclerx Services Ltd. v. Commissioner<\/a> \u2014 2023 (72) G.S.T.L. 99 (Tribunal) = (2023) 4 Centax 89 (Tri.-Bom) \u2014 Relied on [Paras 3.3, 11.1, 11.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(31)%20G.S.T.L.%20596%20(A.P.)&amp;itemType=AP\">GMR Aerospace Engineering Ltd. v. Union of India<\/a> \u2014 2019 (31) G.S.T.L. 596 (A.P.) \u2014 Relied on [Paras 3.3, 9.1, 9.2]<\/li>\n<li>Rajasthan Spinning &amp; Weaving Mills \u2014 Relied on [Para 9.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(231)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Union of India v. Dharamendra Textile Processors<\/a> \u2014 2008 (231) E.L.T. 3 (S.C.) \u2014 Relied on [Para 9.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%206%20Centax%20155%20(S.C.)&amp;itemType=AP\">Union of India v. GMR Aerospace Engineering Ltd<\/a>. \u2014 (2023) 6 Centax 155 (S.C.) \u2014 Relied on [Paras 3.3, 9.2]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>C.B.E. &amp; C. Instruction F. No. 354\/148\/2009-TRU, dated 16-7-2009 [Para 3.3]<\/li>\n<li>C.B.E. &amp; C. D.O. F.No. 334\/3\/2011-TRU, dated 28-2-2011 (Extracts) [Para 3.3]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%204%2F2004-S.T.,%20dated%2031-3-2004&amp;itemType=AP\">Notification No. 4\/2004-ST<\/a>, dated 31-3-2004 [Paras 7, 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2017%2F2011-S.T.&amp;itemType=AP\">Notification No. 17\/2011-S.T.<\/a>, dated 1-3-2011 [Paras 2.2, 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/preview-document?categoryName=centax-gst&amp;fileId=104010000000086298&amp;subCategory=Notifications&amp;searchText=Notification%20No.%2040%2F2012&amp;excusSearch=1\">Notification No. 40\/2012-ST<\/a>, dated 20-6-2012 [Paras 2.2, 3.1, 13]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details:\u00a0Accenture Solutions Pvt. Ltd. vs. Commissioner of Service Tax-VII, Mumbai (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9607,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT Allows SEZ Service Tax Refund Despite Non-Filing of Forms A1 and A2<\/title>\n<meta name=\"description\" content=\"CESTAT held that service tax refund for services rendered to SEZ units cannot be denied for non-filing of Forms A1 and A2.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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