2021 (7) TMI 1259 - SCH - Service Tax

Maintainability of appeal - Classification of services - Whether or not, the Boards and the University are educational institutions. If the Boards and University are found to be educational institutions, the services provided to them are exempt? - it was held by High Court that Once it is held that the service recipients are educational institutions, the impugned show-cause notices are rendered unsustainable. HELD THAT - The Special Leave Petition under Article 136 of the Constitution, need not be entertained - the Special Leave Petition is accordingly dismissed.

Summary

Summary: The Supreme Court of India, with judges Dr. Dhananjaya Y. Chandrachud, Ms. Indira Banerjee, and Mr. Sanjiv Khanna, dismissed a Special Leave Petition under Article 136 of the Constitution. The pending application was disposed of. (Citation: 2021 (7) TMI 1259 - SC Order)