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2025 (1) TMI 1041

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..... 25 ( arising out of Diary No. 59473 of 2024 ) - -
Service Tax
Levy of service tax - Support Services of Business or Commerce - receipt collected from the clients towards ocean freight - eligible .....

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..... with the impugned judgment; hence, the present appeals are dismissed.
HON'BLE THE CHIEF JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE SANJAY KUMAR For the Appellant : Mr. N.venkataraman, .....

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