2023 (1) TMI 1334 - SCH - Service Tax

Reimbursement of amount of Service Tax - maintenance of street lights - if petitioners were required to pay service tax, then whether the same, if at all, could be recovered from respondent no.1 i.e., Municipal Corporation of Delhi (MCD) or not? - It was held by High Court that During the relevant period, there was no exemption operating qua the payment of service tax on the maintenance of street lights - HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the High Court. As such, the view taken by the High Court agreed upon. SLP stands dismissed.

Summary

The Supreme Court upheld the judgment of the High Court regarding an exemption notification. The Special Leave Petitions were dismissed, and any pending applications were disposed of.