2022 (3) TMI 1206 - SCH - Service Tax

Levy of service tax - Business Support services - services to distributors/producers in the nature of infrastructure support services - revenue sharing arrangement - Circular dated 13.12.2011 - section 65(104c) of the Finance Act - HELD THAT - No case is made out to interfere with the impugned Order passed by the Customs, Excise and Service Tax Appellate Tribunal - The CESTAT has taken an absolutely correct view, to which we agree. Hence, the Civil Appeal stands dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal as no case was found to interfere with the impugned Order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The Court agreed with CESTAT's view.