2023 (2) TMI 1155 - SCH - Service Tax

Levy of Service tax alongwith interest and penalty - Business Auxiliary services - service of procurement of space on the vessel - It was held by CESTAT Mumbai that Section 65(19) ibid will not address these independent principal-to-principal transactions of the appellant and, with the space so purchased being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed. Therefore, the demands, with interest thereon, and penalties are set aside. HELD THAT - This Court is of the opinion that the order impugned does not call for interference. The appeal is, accordingly, dismissed.

Summary

Title: Supreme Court of India dismisses appeal

Judges: Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

Decision: Delay condoned. The court finds no reason to interfere with the impugned order. Appeal dismissed. Pending applications disposed of.