2024 (1) TMI 141 - SCH - Service Tax

Levy of service tax - advertising services - It was held by High Court that It becomes pertinent to note that the engagement of the sub-contractors was solely for the purposes of discharge of its contractual obligations. The sub-contractors had not undertaken the work at the behest of the principal party which had awarded the contract to the petitioner. HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as they were not inclined to interfere with the impugned judgment and order passed by the High Court. Pending application(s) shall stand disposed of.