Top court to quickly hear appeal on service tax for SOC-VRC fees under Business Auxiliary Service category SC, in an appeal concerning levy of service tax under Business Auxiliary Service on fees collected for issuance of SOC-VRC, admitted the appeal against ...
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Top court to quickly hear appeal on service tax for SOC-VRC fees under Business Auxiliary Service category
SC, in an appeal concerning levy of service tax under Business Auxiliary Service on fees collected for issuance of SOC-VRC, admitted the appeal against the CESTAT order which had held that no service tax under BAS was leviable on the appellant. Observing that only a short question of law was involved, SC directed that the matter be heard on an expedited basis. SC issued notice on the stay application, making it returnable within four weeks, without granting or denying final relief on merits.
The Supreme Court entertained an appeal involving a "short question of law" and passed a brief procedural order. The Court first held that the "Delay [is] condoned," thereby excusing the late filing of the appeal. It then directed that the "Appeal is admitted," formally taking the matter on its file for consideration. Recognizing that only a limited legal issue is involved, the Court ordered that "hearing is expedited" and issued "notice on the application for stay, returnable within four weeks." Additionally, the Court permitted "Dasti, in addition," allowing service of notice by hand for faster proceedings.
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