M/S International Merchandising ... vs Commissioner Service Tax New Delhi

The Supreme Court addressed the appeals concerning service tax assessments against M/s International Merchandising Company. The court examined the validity of the extended period of limitation invoked in the show cause notices issued by the Commissioner. Ultimately, the court upheld the Tribunal's decision, affirming the applicability of the service tax and the legitimacy of the notices issued, thereby ruling in favor of the respondent, the Commissioner of Service Tax.