# M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs COMMISSIONER SERVICE TAX NEW DELHI

Court: Supreme Court of India
Date: 2022-11-01
Petitioner: M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION)
Respondent: COMMISSIONER SERVICE TAX NEW DELHI
Bench: HON'BLE THE CHIEF JUSTICE, HON'BLE MS. JUSTICE HIMA KOHLI
Author: HON'BLE THE CHIEF JUSTICE

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2020/21164/21164_2020_2_5_39263_Judgement_01-Nov-2022.pdf)


https://niyam.ai/judgements/supreme-court/2022/november/m-s-international-merchandising-company-llc-earlier-known-as-international-merchandising-corporation-vs-commissioner-ser