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2023 (7) TMI 954 - SCH - Service TaxValuation - pure agency services or not - Octroi Charges - amount received after 14.05.2015 towards electricity charges from the assessable value of the service provider - exclusion of the electricity charges from the assessable value for the period prior to 14.05.2015 - It was held by CESTAT that there are no merit in the appeals filed by Revenue as well as that filed by SLP and therefore, both are rejected. HELD THAT - There are no good ground to interfere in the matter - appeal dismissed.
Title: Supreme Court of India dismisses appeal, delays condoned
Judges: Mr. Krishna Murari and Mr. Sanjay Kumar Decision: Appeal dismissed, delay condoned. Octroi charges post 14.05.2015 left open for future decision.
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