2023 (1) TMI 995 - SC - Service Tax

Business Support services - Branch Network Fee - whether the Branch Network Fee received by the appellant under the agreements is taxable under Business Support Service ? - time limitation - it was held by Tribunal that the proceedings are barred by limitation of time and hence, the appeal should succeed on the ground of limitation as well. HELD THAT - There are no reason to interfere in this Civil Appeal. The Civil Appeal is dismissed accordingly.