2024 (4) TMI 60 - SCH - Service Tax

Classification of services - cargo handling services or not - providing services of loading, supervisions, weighment and inspection and inter-carting services for the raw materials and finished goods within the factory premises of M/s Essar Steel Ltd. (M/s ESL) - it was held by CESTAT that In the present case too, the service provided for the authorized operation by the appellant to the SEZ based service recipient, demand of service tax is not sustainable - HELD THAT - The view taken by the Customs, Excise and Service Tax Appellate Tribunal is agreed upon - No case for interference has been made out. The appeal is accordingly dismissed.

Summary

Title: Supreme Court of India dismisses appeal based on Customs Tribunal decision

- Court: Supreme Court of India
- Citation: 2024 (4) TMI 60 - SC Order
- Judges: Mr. Abhay S. Oka and Mr. Ujjal Bhuyan, JJ.
- Representation: Mr. N Venkataraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. V C Bharathi, Adv., Mr. Ashok Panigrahi, Adv., Ms. Amritha Chandramouli, Adv.
- Decision: Upheld Customs Tribunal decision, no interference warranted, appeal dismissed.