2024 (4) TMI 534 - SCH - Service Tax

Seeking permission to withdraw these Civil Appeals with liberty to seek remedies in accordance with law - Levy of service tax - Business Auxiliary service or not - commission paid by the appellants to the commission agents - reverse charge mechanism - Revenue neutrality - HELD THAT - The Civil Appeals are dismissed as withdrawn.

Summary

The Supreme Court dismissed the Civil Appeals as withdrawn with liberty to seek remedies in accordance with law. Pending applications were disposed of. HON'BLE MRS. JUSTICE B. V. NAGARATHNA and HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH presided over the case. Appellant represented by Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Ajay Aggarwal, Adv. Mr. Adarsh Aggarwal, Adv. Mr. Naveen Bindal, Adv. Mr. Vishnu Kant, AOR.