SEZ Exemption Cannot Be Denied for Non Filing of Form A 2

Can an SEZ exemption be denied merely because Form A-2 was not produced? CESTAT Hyderabad says no. 

Where it is undisputed that services were provided to an SEZ unit and used for authorised operations, the exemption flows from the SEZ Act itself. 

A procedural requirement under a Finance Act notification cannot override that statutory benefit. The service tax demand and consequential penalty were set aside, while the late fee was remanded for re-quantification within the statutory ceiling.