Delay Condoned: Tribunal's Service Tax Ruling Upheld, Civil Appeal Dismissed-Finality Achieved in Tax Dispute.Classification of services - transportation services - Declared service or not - benefit of entry of Section 66D (p)(i)(A) of the Finance Act, 1994 denied - it was held by CESTAT that The case of the appellant is on much better footing on the admitted fact that the appellant s client FCPL is in fact the GTA who issued Consignment Note in respect of the Transportation Service provided to M/s Reliance Industries Ltd. Therefore, appellant is not liable to pay Service Tax - HELD THAT:- There are no ... ... ... Title: Supreme Court Judgment on Service Tax Appeal

- Court: Supreme Court of India
- Citation: 2024 (4) TMI 8 - SC Order
- Judges: Justice Pamidighantam Sri Narasimha and Justice Aravind Kumar
- Petitioner(s) represented by: Mrs. Aishwariya Bahti, Mr. Mukesh Kumar Maroria, Mrs. Vimla Sinha, Mr. Mukul Singh, Mrs. Shruti Agarwal, Mrs. Ruchi Kohli, Mr. Raman Yadav, Mrs. Alka Agarwal
- Respondent: None
- Decision: Delay condoned; Upheld the judgment of the Custom Excise and Service Tax Appellate Tribunal; Civil Appeal dismissed. Classification of services - transportation services - Declared service or not - benefit of entry of Section 66D (p)(i)(A) of the Finance Act, 1994 denied - it was held by CESTAT that The case of the appellant is on much better footing on the admitted fact that the appellant s client FCPL is in fact the GTA who issued Consignment Note in respect of the Transportation Service provided to M/s Reliance Industries Ltd. Therefore, appellant is not liable to pay Service Tax - HELD THAT:- There are no reason to interfere with the impugned judgment passed by the Custom Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Civil Appeal is dismissed. C.C.E. Ahmedabad II Versus Chartered Logistics Ltd. Ahmedabad, Gujarat
Service Tax
2024 (4) TMI 8 - SC Order - 2024 (388) E.L.T. 679 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 4-3-2024
CIVIL APPEAL NO. 4147/2024 (@ Diary No(s). 98/2024) - -
Service Tax
HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA AND HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner(s) Mrs. Aishwariya Bahti, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mrs. Vimla Sinha, Adv. Mr. Mukul Singh, Adv. Mrs. Shruti Agarwal, Adv. Mrs. Ruchi Kohli, Adv. Mr. Raman Yadav, Adv. Mrs. Alka Agarwal, Adv. For the Respondent : None ORDER 1. Delay condoned. 2. We are not inclined to interfere with the impugned judgment passed by the Custom Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Service Tax Appeal No. 10857/2022. 3. The Civil Appeal is dismissed.
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2024 (4) TMI 8