2022 (12) TMI 474 - SCH - Service Tax

Classification of services - works contract services or not - appellants are concessionaire, who have been granted on Build, Operate and Transfer(BOT) basis, construction, maintenance on cost recovery basis - HELD THAT - Delay condoned. There are no good ground and reason to interfere with the impugned order/judgment and hence, the present appeal is dismissed.

Summary

The Supreme Court of India in 2022 (12) TMI 474 - SC Order, with Justices Mr. Sanjiv Khanna and Mr. J.K. Maheshwari, dismissed the appeal as no good ground to interfere with the impugned order was found. Delay was condoned and pending applications were disposed of. Petitioner represented by Mr. Mukesh Kumar Maroria, AOR, Mr. Shyam Gopal, Adv., Mr. Manish, Adv., Mr. Shantnu Sharma, Adv., Mr. Digvijay Dam, Adv. Respondent represented by Mr. Tarun Gulati, Sr. Adv., Mr. Kishore Kunal, AOR, Mr. Manish Rastogi, Adv., Ms. Ankita Prakash, Adv.