2025 (4) TMI 1647 - SCH - Service Tax

Classification of service - intermediary service or not - whether the services rendered by the appellants to the overseas master i.e. M/s OCA constitutes an export of service during the impugned period i.e. 2009-10 to 2013-14? - Intermediary Service post 01.07.2012 or not - violation of principles of natural justice - extended period of limitation - penalties - it was held by CESTAT that the services rendered by the appellants to M/s OCA during the period 2009-10 to 2013-14 constituted export of service and did not fall under the category of Intermediary Services post 01.07.2012. HELD THAT - There are no good reason to interfere with the impugned order passed by the Customs Excise Service Tax Appellate Tribunal (CESTAT) Chandigarh. Appeal dismissed.

Summary

The Supreme Court of India, through Justices J.B. Pardiwala and R. Mahadevan, condoned the delay in filing the appeal. After considering the submissions and materials, the Court found "no good reason to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh." Consequently, the appeal was dismissed, and all pending applications were disposed of.