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of <h1>Civil appeal dismissed due to uncontested judgment; delay condoned and all pending applications disposed of.</h1> <h3>PRINCIPAL COMMISSIONER CENTRAL EXCISE DELHI I Versus SOTC TRAVELS SERVICES PRIVATE LIMITED</h3> The SC of India dismissed the civil appeal, as the judgment relied upon was not contested. The court condoned the delay and disposed of all pending ... Levy of service tax - Business Auxiliary Service (BAS) - receipt of commission / incentive from CRS companies (computer reservation service - Performance linked bonus (PLB) from the Airlines - HELD THAT:- There are no merit in the appeal - appeal dismissed. The Supreme Court of India in Citation: 2023 (7) TMI 439 - SC Order, dismissed the civil appeal as the relied upon judgment was not challenged. Delay was condoned and pending applications were disposed of.
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