2023 (9) TMI 818 - SCH - Service Tax

Valuation - completion and finishing services - inclusion of value of materials consumed while providing the finishing services - it was held by CESTAT that appellant has correctly discharged Service Tax on the service portion - HELD THAT - There are no ground to interfere with the impugned Order dated 31 .10. 2019 passed by the Customs Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai. Appeal dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal due to lack of grounds to interfere with the impugned Order dated 31.10.2019 passed by the Customs Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The delay was condoned, and the pending application was disposed of.