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        <h1>The Supreme Court dismissed the Special Leave Petitions after granting exemptions.</h1> <h3>M/s Competent Automobiles Co. Ltd. Versus Commissioner of Service Tax</h3> The Supreme Court dismissed the Special Leave Petitions after granting exemptions. - M/s Competent Automobiles Co. Ltd. Versus Commissioner of Service Tax ... Business Auxiliary Services - receipt of commission - the decision in the case of Competent Automobiles Co. Ltd. Versus Commissioner of Service Tax [2017 (3) TMI 376 - DELHI HIGH COURT] contested - SLP dismissed. The Supreme Court dismissed the Special Leave Petitions after granting exemption from filing certified copy of the impugned order and permission to bring on record additional facts and documents.

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