2010 (3) TMI 913 - SCH - Service Tax

Demand of service tax - information technology service - Supreme Court after condoning the delay dismissed the appeal where Tribunal held that activities of spot billing and account management will not fall under the sub-clauses (i) or (vii) or (iii) or (vi) of the definition of Business Auxiliary Service.

Summary

The Supreme Court of India, in a judgment by Justices S.H. Kapadia and Swatanter Kumar, dismissed a civil appeal after condoning the delay. The citation for the case is 2010 (3) TMI 913 - SC. The petitioner was represented by Mr. B. Krishna Prasad.