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of <h1>Supreme Court dismisses special leave petition in 2014 tax case</h1> <h3>Union of India Versus Delhi Chit Fund Association</h3> The Supreme Court of India dismissed the special leave petition in the case with citation 2014 (3) TMI 306 - SC. Judges Anil R. Dave and Jagdish Singh ... Levy of Service Tax on Chit Business - Scope of the term 'services' - section 65B(44) - Negative list - transaction in money - SC dismissed the appeal against the decision of Delhi High Court [2013 (4) TMI 630 - DELHI HIGH COURT] wherein it was held that, there can be no levy of service tax on the footing that the services of a foreman of a chit business constitute a taxable service. - Decided against the revenue. The Supreme Court of India dismissed the special leave petition in the case. The citation is 2014 (3) TMI 306 - SC. Anil R. Dave and Jagdish Singh Khehar, JJ. were the judges. Counsel for the Appellant: K. Radhakrishnan, Ms. Raji Joseph, and B. Krishna Prasad. Counsel for the Respondent: S. Ganesh, A. Raghunath, and Sathisgh Mohanan.
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