2025 (1) TMI 1041 - SCH - Service Tax

Levy of service tax - Support Services of Business or Commerce - receipt collected from the clients towards ocean freight - eligible documents under Rule 9 of Cenvat Credit Rules 2004 or not - imposition of consolidated penalties under Section 76 77 78 of the Act - extended period of limitation - it was held by CESTAT that the transactions in question were not liable to service tax and that procedural irregularities should not result in the denial of Cenvat credit. HELD THAT - There are no good ground and reason to interfere with the impugned judgment; hence the present appeals are dismissed.

Summary

The Supreme Court, presided over by Chief Justice Sanjiv Khanna and Justice Sanjay Kumar, addressed the appeals filed by the appellant, represented by Mr. N. Venkataraman and others. The Court condoned the delay in filing but found no "good ground and reason to interfere with the impugned judgment." Consequently, the appeals were dismissed. Any pending applications were also disposed of.