2023 (4) TMI 1319 - SCH - Service Tax

Exemption from Service Tax - work contract service other than those which are commercial in nature rendered to the Central / State Government, Local Statutory Authorities etc. - Entry 12(a), (c) (f) in Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012 - validity of Notification No.6/2015-Service Tax, dated 01.03.2015 - it was held by High Court that The prayer for a direction to refund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax - HELD THAT - There are no reason to interfere with the impugned judgment and order of the High Court. The special leave petitions are dismissed.

Summary

The Supreme Court dismissed the special leave petitions and refused to interfere with the impugned judgment and order of the High Court. The delay was condoned, and pending applications were disposed of. The respondent did not appear in the case.