2024 (2) TMI 376 - SCH - Service Tax

Taxability - scope of the term gross amount charged - Outstanding dues from Associated Enterprises as per Section 92A of the Income Tax Act, 1961 - it was held by CESTAT that The dispute herein is squarely covered in favour of Appellant/Assessee by the ruling of the Hon ble Delhi High Court in the case of THE PR. COMMISSIONER OF GST, DELHI -SOUTH COMMISSIONERATE VERSUS MCDONALDS INDIA PVT. LTD. 2017 (10) TMI 514 - DELHI HIGH COURT where it was held that The Court is satisfied that no error has been committed by the CESTAT in answering the issue in favour of the Assessee, viz., that the aforementioned amendments to the FA 1994 as well as the ST Rules cannot be made retrospective. HELD THAT - There are no to reason interfere in the matter - civil appeal dismissed.

Summary

Title: Supreme Court Judgment - Civil Appeal Dismissed

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

Representation: Mr. Rupesh Kumar, Sr. Adv.; Mr. Mukesh Kumar Maroria, AOR; Mr. H.R. Rao, Adv.; Mr. Udai Khanna, Adv.; Mr. Prantap Singh, Adv.; Mr. Shashak Bajpai, Adv.

Key Points: Delay condoned; Appellant department's senior counsel heard; No interference in the matter; Civil appeal dismissed; Question of law left open for future cases; Pending applications disposed of.