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<h1>SC dismisses special leave petition on tax grounds, leaves legal question open. Resolves pending applications.</h1> <h3>THE COMMISSIONER OF SERVICE TAX -DELHI Versus M/s. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE ESSAR MOBILE SERVICES LTD)</h3> SC dismissed the special leave petition for low tax effect but kept the legal question open. Pending interlocutory applications were resolved. - THE ... Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- In view of the low tax effect involved in the matter, the instant special leave petition is dismissed. The Supreme Court dismissed the special leave petition due to low tax effect but left the question of law open. Pending interlocutory applications were disposed of.