2023 (9) TMI 817 - SCH - Service Tax

Business Auxiliary Service - marketing and promotion of pesticides/insecticide manufactured by their principal - extended period of limitation - CESTAT held that service in question do qualify as Agricultural Extension Services and are covered under negative list as per Section 66D of the Finance Act 1944. HELD THAT - There are no ground to interfere with the impugned Order dated 30-08-2018 passed by the Customs Excise and Service Tax Appellate Tribunal. Appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeal after finding no grounds to interfere with the impugned order dated 30-08-2018 passed by the Customs, Excise and Service Tax Appellate Tribunal. The application seeking exemption from filing a certified copy of the order was allowed, and the delay was condoned.