2025 (5) TMI 1440 - SCH - GST

Condonation of delay - Classification of service - execution of various turnkey contracts - Consulting Engineering Services or Works Contract Services - whether the appellant has transferred any property in the project to the project authority? - HELD THAT - After condoning delay and hearing the learned Additional Solicitor General for the appellant upheld the decision of the Customs Excise and Service Tax Appellate Tribunal. The Court found no merit in the Appeal and accordingly dismissed it.

Summary

The Supreme Court of India, per Justices Abhay S. Oka and Ujjal Bhuyan, after condoning delay and hearing the learned Additional Solicitor General for the appellant, upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal. The Court found "no merit in the Appeal" and accordingly dismissed it.