2023 (11) TMI 966 - SCH - Service Tax

Business Auxiliary Service - failure to discharge service tax - charitable concern - it was held by CESTAT that it is seen prior to 1.5.2006, the services rendered to a client by a commercial concern would only qualify as BAS. The services rendered to any person did not fall within the ambit of 'Business Auxiliary Service'. HELD THAT - There are no reason to interfere in the matter. The Civil Appeal is hence dismissed.

Summary

The Supreme Court dismissed the Civil Appeal after hearing both parties and declined to interfere in the matter. Delay was condoned and pending applications were disposed of.