2024 (5) TMI 1061 - SCH - Service Tax

Classification of services - Business Support Service or not - Tribunal held that, the activity undertaken by the appellant is not classifiable under service tax category of the Business Support Service‟ and therefore, not taxable - Appeal allowed - HELD THAT - Delay condoned. In view of order passed by the Coordinate Bench of this Court in C.A. No. 1335 of 2022 titled as Commissioner of Service Tax Vs. Inox Leisure Ltd. , No case is made out to interfere with the impugned Order passed by the Customs, Excise and Service Tax Appellate Tribunal - Appeal is disposed of.

Summary

The Supreme Court, in Citation 2024 (5) TMI 1061 - SC Order, disposed of the appeal based on the order in C.A. No. 1335 of 2022 titled "Commissioner of Service Tax Vs. Inox Leisure Ltd." Delay was condoned, and pending applications were disposed of.