2018 (7) TMI 1575 - SCH - Service Tax

Mandap keeper service - rooms rents - Applicability of Circulars - Held that - We are unable to accept the submission of learned Additional Solicitor General that the Circular would not have an application in the given facts of the case - SLP dismissed.

Summary

The Supreme Court of India in 2018 (7) TMI 1575 - SC Order, dismissed the Special Leave Petition as the tax amount was below Rs. 25 lakhs as per circulars, despite penalty and interest. The court rejected the argument that the circular did not apply to the case.