2024 (2) TMI 21 - SCH - Service Tax

Rejection of Refund claim - appellant acted as intermediary or not - providing sales promotion and other sales support services to its associated company, located outside India - HELD THAT - There are no reason to entertain the present Civil Appeal, the same is accordingly dismissed.

Summary

The Supreme Court dismissed the Civil Appeal after hearing from the Revenue's counsel, Mr. Arijit Prasad. The delay was condoned, and pending applications were disposed of.