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2023 (6) TMI 545 - SC ORDERLevy of Service Tax - support services of Business or Commerce or not - amount received under what has described as 'non-compete fee' - Section 65 (104c) of the Finance Act, 1994 - HELD THAT:- With effect from 01.07.2012, there is no dispute that the said amount would be exigible to tax under Section 66E (5) but as on date of the agreement under which the amount was received all that existed on the statute book in a manner of speaking was Section 65 (104c) of the Finance Act, 1994 defines 'support service of Business or Commerce'. The amount which was made under the agreement was a one time payment. In other words, the amount did not spill over after 01.07.2012. In such circumstances, the order of the Commissioner appeal as upheld by the CESTAT appear to be untenable in law. Appeal allowed.
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