2023 (1) TMI 942 - SCH - Service Tax

Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency service - inclusion of the value thereof in support service of business and commerce - Amalgamation of two services - it was held that The two services are rendered independently even if the transactions of the appellant are with the same recipient and, therefore, is not clearing and forwarding agency service. The treatment of goods transport agency provided after 1st July 2012 continues to remain unchanged and the substitution of support service of business and commerce or of clearing and forwarding agent service with the omnibus service has not altered the delineation to offer any support to the finding in the two impugned orders. HELD THAT - Issue notice, returnable in four weeks.

Summary

The Supreme Court of India in the case of 2023 (1) TMI 942 - SC ordered the condonation of delay, issued notice returnable in four weeks, and listed the case along with Civil Appeal No. 5464 of 2010, to be heard after four weeks. Justices S. Ravindra Bhat and J.B. Pardiwala presided over the case. Key representatives included Mr. N. Venkatraman, Mr. Arijit Prasad, Mr. Mukesh Kumar Maroria, Mr. Ashok Panigrahi, Mr. Akshit Pradhan, Mr. Manish, and Mr. Shash