India's Supreme Court Rejects Appeal, Upholds Customs Tribunal Decision as Final and Enforceable.Classification of services - cargo handling services or not - providing services of loading, supervisions, weighment and inspection and inter-carting services for the raw materials and finished goods within the factory premises of M/s Essar Steel Ltd. (M/s ESL) - it was held by CESTAT that In the present case too, the service provided for the authorized operation by the appellant to the SEZ based service recipient, demand of service tax is not sustainable - HELD THAT:- The view taken by the Cust... ... ... Title: Supreme Court of India dismisses appeal based on Customs Tribunal decision

- Court: Supreme Court of India
- Citation: 2024 (4) TMI 60 - SC Order
- Judges: Mr. Abhay S. Oka and Mr. Ujjal Bhuyan, JJ.
- Representation: Mr. N Venkataraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. V C Bharathi, Adv., Mr. Ashok Panigrahi, Adv., Ms. Amritha Chandramouli, Adv.
- Decision: Upheld Customs Tribunal decision, no interference warranted, appeal dismissed. Classification of services - cargo handling services or not - providing services of loading, supervisions, weighment and inspection and inter-carting services for the raw materials and finished goods within the factory premises of M/s Essar Steel Ltd. (M/s ESL) - it was held by CESTAT that In the present case too, the service provided for the authorized operation by the appellant to the SEZ based service recipient, demand of service tax is not sustainable - HELD THAT:- The view taken by the Customs, Excise and Service Tax Appellate Tribunal is agreed upon - No case for interference has been made out. The appeal is accordingly dismissed. C.C.E AND S.T. SURAT I Versus ARKAY LOGISTICS LTD
Service Tax
2024 (4) TMI 60 - SC Order - 2024 (389) E.L.T. 30 (SC)
SUPREME COURT OF INDIA - SC
Dated:- 22-3-2024
CIVIL APPEAL Diary No(s). 9104/2024 - -
Service Tax
MR. ABHAY S. OKA AND MR. UJJAL BHUYAN, JJ. For Appellant(s) : Mr. N Venkataraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. V C Bharathi, Adv., Mr. Ashok Panigrahi, Adv., Ms. Amritha Chandramouli, Adv. ORDER Heard the learned Additional Solicitor General appearing for the appellant. Delay condoned. We concur with the view taken by the Customs, Excise and Service Tax Appellate Tribunal. No case for interference has been made out. The appeal is accordingly dismissed.
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