2023 (10) TMI 174 - SCH - Service Tax

Invocation of extended period of limitation - non-payment of service tax - activity of take-away of food (take-away food items over the counter and not serving on the tables) - rent shared by the associated enterprise - privity of contract - composite services - period involved in the appeal is from April 2014 to June 2017 - it was held by CESTAT that demand on above services do not sustain. HELD THAT - There are no merit in the civil appeal. Hence, the civil appeal is dismissed.

Summary

The Supreme Court of India dismissed the civil appeal after condoning the delay in filing. The court found no merit in the appeal. Pending applications were also disposed of.