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of <h1>Parties Ordered to Submit Written Submissions Under Sections 65(105)(zzzzj) and 65(105)(zzzo) of Finance Act</h1> <h3>The Commissioner of Service Tax - V, Mumbai Versus M/s. Reliance Commercial Dealers Ltd.</h3> The Commissioner of Service Tax - V, Mumbai Versus M/s. Reliance Commercial Dealers Ltd. - TMI The Supreme Court addressed a pure question of law concerning the classification under entries Section 65(105)(zzzzj) and Section 65(105)(zzzo) of the Finance Act. The Court condoned the delay and issued notice to the respondent, who accepted it. Recognizing the legal complexity, the Court directed the parties to file brief written submissions, including relevant statutory provisions and the agreements under which the services were rendered. This procedural order aims to clarify the applicability and interpretation of the specified entries for proper classification. The matter is listed for further hearing on 28.08.2025.
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