2014 (3) TMI 306 - SCH - Service Tax

Levy of Service Tax on Chit Business - Scope of the term services - section 65B(44) - Negative list - transaction in money - SC dismissed the appeal against the decision of Delhi High Court 2013 (4) TMI 630 - DELHI HIGH COURT wherein it was held that there can be no levy of service tax on the footing that the services of a foreman of a chit business constitute a taxable service. - Decided against the revenue.

Summary

The Supreme Court of India dismissed the special leave petition in the case. The citation is 2014 (3) TMI 306 - SC. Anil R. Dave and Jagdish Singh Khehar, JJ. were the judges. Counsel for the Appellant: K. Radhakrishnan, Ms. Raji Joseph, and B. Krishna Prasad. Counsel for the Respondent: S. Ganesh, A. Raghunath, and Sathisgh Mohanan.