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of <h1>Supreme Court dismisses Civil Appeal, condones delay</h1> <h3>Commissioner Versus AIA Engineering Ltd.</h3> The Supreme Court dismissed the Civil Appeal against the judgment of the Central Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad. ... Business Auxiliary Services - nature of subsequent sale - Benefit of section 6(2) of CST Act - it was held in the case that benefit of section 6(2) of CST Act cannot be denied for subsequent sale made to predetermined buyer - HELD THAT:- There are no good ground to interfere with the judgment and order passed by the Tribunal - appeal dismissed. The Supreme Court dismissed the Civil Appeal against the judgment of the Central Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad. The delay was condoned. Shri Tushar Mehta, learned Additional Solicitor General, represented the appellant.
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