Appeal Dismissed: Company Not Liable for 'Business Auxiliary', 'Support Service' or 'Intermediary' Categories.

The SC dismissed the appeal, concluding that the respondent-Company did not meet the criteria for 'Business Auxiliary Service', 'Business Support Service', or 'Intermediary'. The Court condoned the delay in filing and resolved all pending applications, resulting in the finalization of the respondent-Company's non-liability under the contested service categories.

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The Supreme Court dismissed the appeal as the respondent-Company did not fall within the definitions of 'Business Auxiliary Service', 'Business Support Service', or 'Intermediary'. The delay was condoned and pending applications were disposed of.

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