Supreme Court of India · 2022-11-01
M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs COMMISSIONER SERVICE TAX NEW DELHI
- Citation / case number
- SC 2020/21164
- Court
- Supreme Court of India
- Petitioner
- M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION)
- Respondent
- COMMISSIONER SERVICE TAX NEW DELHI
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE MS. JUSTICE HIMA KOHLI HON'BLE THE CHIEF JUSTICE
Judgment text excerpt
The Supreme Court addressed appeals concerning service tax liabilities of M/s International Merchandising Company, arising from multiple show cause notices issued by the Commissioner. The court examined the applicability of the extended period of limitation for service tax assessments and the nature of services provided by the appellant. Ultimately, the court upheld the Tribunal's decision, affirming the service tax obligations of the appellant.