2023 (9) TMI 1288 - SCH - Service Tax

Levy of Service tax on additional service provided - mounting of printed material or board - HELD THAT - The Tribunal s end conclusion does not suffer from any infirmity. However, while recording the finding, the Tribunal just omitted to mention couple of lines regarding the admitted case that the respondent had been paying service tax on any additional service provided regarding mounting of printed material or boards on which they had paid service tax, no further consideration would have been required. There are no infirmity in the final order of the Tribunal - appeal dismissed.

Summary

Issues involved:
The judgment deals with an appeal arising from a decision by the Customs, Excise and Service Tax Appellate Tribunal regarding the payment of service tax on additional services provided.

Details of the judgment:
The Supreme Court, comprising Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah, heard arguments from both parties and reviewed the case records. The Court noted that the Tribunal's final conclusion was sound. However, it pointed out an omission in the Tribunal's findings in paragraph 6.8, where the Tribunal failed to mention that the respondent had already been paying service tax on additional services related to mounting printed material or boards. The Court emphasized that no further consideration was necessary in this regard.

After considering the above, the Court found no fault with the Tribunal's ultimate decision. Since the observations made by the Court were not in dispute and the appellant did not challenge them, the appeal was dismissed. Additionally, any pending applications were deemed disposed of as a result of the dismissal of the appeal.