Appeal Dismissed, Delay Condoned; Octroi Charges Issue Post-2015 Unresolved for Future Deliberation.Valuation - pure agency services or not - Octroi Charges - amount received after 14.05.2015 towards electricity charges from the assessable value of the service provider - exclusion of the electricity charges from the assessable value for the period prior to 14.05.2015 - It was held by CESTAT that there are no merit in the appeals filed by Revenue as well as that filed by SLP and therefore, both are rejected. HELD THAT:- There are no good ground to interfere in the matter - appeal dismissed.... ... ... Title: Supreme Court of India dismisses appeal, delays condoned

Judges: Mr. Krishna Murari and Mr. Sanjay Kumar

Decision: Appeal dismissed, delay condoned. Octroi charges post 14.05.2015 left open for future decision. Valuation - pure agency services or not - Octroi Charges - amount received after 14.05.2015 towards electricity charges from the assessable value of the service provider - exclusion of the electricity charges from the assessable value for the period prior to 14.05.2015 - It was held by CESTAT that there are no merit in the appeals filed by Revenue as well as that filed by SLP and therefore, both are rejected. HELD THAT:- There are no good ground to interfere in the matter - appeal dismissed. C.S.T. SERVICE TAX, AHMEDABAD Versus SEQUEL LOGISTIC (P) LTD.
Service Tax
2023 (7) TMI 954 - SC Order - 2023 (74) G. S. T. L. 143 (SC), [2023] 114 G S.T.R. 162 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 4-5-2023
CIVIL APPEAL NOS.3389-3390 OF 2023 - -
Service Tax
MR. KRISHNA MURARI AND MR. SANJAY KUMAR, JJ. For Petitioner(s) - Mr. N. Venkatraman, A.S.G. (NP) Mr. Mukesh Kumar Maroria, AOR Mr. Merusagar Samantaray, Adv. Mr. V.C. Bharathi, Adv. Mr. Sanjay Kumar Tyagi, Adv. Mr. P.V. Yogeswaran, Adv. ORDER Delay condoned. Having heard learned counsel appearing for the appellant, we do not find any good ground to interfere in the matter. The appeals accordingly stand dismissed. Pending application(s), if any, shall stand disposed of. However, the question of levy of Octroi charges post 14.05.2015 is left open to be decided in any other appropriate case.
Case laws, Decisions, Judgements, Orders