2024 (3) TMI 1045 - SCH - Service Tax

Classification of service - Business Auxiliary Service - Business Support Service - Intermediary - it was held by CESTAT that The appellant does not satisfy the conditions to be an intermediary for his services and as such, the impugned order 08.07.2019 cannot sustain and is required to be set aside - HELD THAT - The respondent-Company does not fall within the scope and ambit of any of the aforesaid definitions. This is having regard to the scope of its mandate to act on behalf of the principal namely primark. Appeal dismissed.

Summary

The Supreme Court dismissed the appeal as the respondent-Company did not fall within the definitions of 'Business Auxiliary Service', 'Business Support Service', or 'Intermediary'. The delay was condoned and pending applications were disposed of.