2023 (8) TMI 189 - SCH - Service Tax

Levy of Service Tax - Business Auxiliary service - fee collected by the Appellant from applicants for issuance of SOC-VRC - it was held by Tribunal that no Service Tax under the category of BAS could have been levied upon the Appellant - HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal. The appeal is, accordingly, dismissed.

Summary

The Supreme Court dismissed the appeal and upheld the judgment of the Customs, Excise and Service Tax Appellate Tribunal. Any pending applications were disposed of.