2017 (11) TMI 1043 - SCH - Service Tax

Business Support Services - Revenue entertained a view that the arrangement between the appellant and the CSIDC, for such supply of water, will be covered for service tax purpose under the category of Support Services of Business or Commerce - the decision in the case of Radius Water Ltd. Versus Commissioner of Central Excise & S.T., Raipur 2017 (9) TMI 83 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certified copy of the impugned order is allowed - delay condoned - issue notice.

Summary

The Supreme Court allowed the application for exemption from filing a certified copy of the impugned order, with the delay being condoned. Notice was issued. Justices Ranjan Gogoi, Rohinton Fali Nariman, and Sanjay Kishan Kaul were part of the bench.