2024 (9) TMI 465 - SCH - Service Tax

Maintainability of petition - availability of equally efficacious remedy of appeal - Confirmation of service tax in addition to the penalty under Section 76 and 77 (2) of the Finance Act, 1994 - HELD THAT - It is not required to interfere in the matter. SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition but granted the petitioner fifteen days to file an appeal before the Appellate Authority. If the appeal is filed within this time, the issue of limitation will not be raised. Pending applications will be disposed of.