2019 (11) TMI 1479 - SCH - Service Tax

Classification of services - Business support service or not - multi-level marketing of the goods - it was held by Tribunal that the activity undertaken by the appellant is primarily a sale of goods and there is no element of Business Support Services for Business or Commerce - HELD THAT - We are not inclined to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. Appeal dismissed.

Summary

Summary of the legal judgment: The Supreme Court of India dismissed an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi after condoning the delay. (Citation: 2019 (11) TMI 1479 - SC)