2024 (9) TMI 620 - SCH - Service Tax

Maintainability of appeal - low tax effect - Levy of Service Tax - Commercial Training or Coaching Services - HELD THAT - This appeal has to be dismissed on the ground of low tax effect as being covered by the Circular dated 06.08.2024 issued by the Revenue Division, Judicial Cell (Central Board of Indirect Taxes Customs), Ministry of Finance. The Civil Appeal is disposed of. The question of law is however kept open.

Summary

The Supreme Court condoned the delay and dismissed the appeal due to low tax effect, as per a circular issued by the Revenue Division. The civil appeal was disposed of, but the question of law remains open. Any pending applications were also disposed of.