2025 (3) TMI 509 - SCH - Service Tax

Classification of services - Dredging Services - Penalty - The CESTAT allowed the appeal in favor of appellant and the demand was set aside - HELD THAT - In view of the decision of this Court in the case of Commissioner Customs Central Excise and Service Tax Patna vs. Shapoorji Pallonji and Company Private Limited Ors. 2023 (10) TMI 748 - SUPREME COURT it is found that there is no error in the view taken by the Customs Excise and Service Tax Appellate Tribunal. Appeal dismissed.

Summary

The Supreme Court, presided over by Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, dismissed the appeal after hearing arguments from both parties. The Court condoned the delay and referenced its decision in "Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors." (2024) 3 SCC 358 : 2023 SCC OnLine SC 1330, affirming that there was "no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal." Consequently, the appeal was dismissed.