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of <h1>SC Dismisses Petitions, Upholds HC Judgment; Delay Condoned, Pending Applications Resolved, Respondent Absent.</h1> <h3>M/s L.G. Associates Etc. Etc. Versus The Government of India Etc. Etc. & Ors.</h3> The SC dismissed the special leave petitions, upholding the HC's judgment and order. The delay in filing was condoned, and all pending applications were ... Exemption from Service Tax - work contract service other than those which are commercial in nature rendered to the Central / State Government, Local Statutory Authorities etc. - Entry 12(a), (c) & (f) in Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012 - validity of Notification No.6/2015-Service Tax, dated 01.03.2015 - it was held by High Court that The prayer for a direction to refund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax - HELD THAT:- There are no reason to interfere with the impugned judgment and order of the High Court. The special leave petitions are dismissed. The Supreme Court dismissed the special leave petitions and refused to interfere with the impugned judgment and order of the High Court. The delay was condoned, and pending applications were disposed of. The respondent did not appear in the case.
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