2024 (10) TMI 290 - SCH - Service Tax

Maintainability of appeal - appropriate forum - Appellant is a juridical person or not - Appellant can be treated as a trust or not - it was held by High Court that The CESTAT has recorded in the impugned order that since the trust is treated as juridical person under SEBI there is no reason why it should not be treated as a juridical person for taxation. - HELD THAT - There are no merit in these Special Leave Petitions. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions after hearing the counsel for both the petitioner and respondent(s)/Caveator. Delay was condoned, and pending applications were disposed of.