2024 (3) TMI 643 - SCH - Service Tax

Levy of service tax - activity of construction of Mechanised fertiliser handling and bagging facility on the land leased out - invocation of extended period of limitation - It was held by CESTAT that Since, on the grounds of limitation itself, the SCN is not sustainable, the case on merit as to whether or not the Appellants were eligible for the benefit of Notification No.25/2012-ST, is not examined in the facts of the case - HELD THAT - There are no merit in the present Civil Appeals - appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeals as they found no merit in them after hearing the appellant's counsel and examining the material on record. Pending applications were disposed of. (Case citation: 2024 (3) TMI 643 - SC Order)