2011 (1) TMI 1323 - SC - Service Tax

Condonation of delay - inordinate delay of 242 days - Architectural Services Import of Service Rule 2(1)(d)(iv).

Summary

Issues Involved:
1. Delay in filing special leave petition.
2. Dismissal of special leave petitions based on previous judgments.

Issue 1: Delay in filing special leave petition

The Supreme Court noted an inordinate delay of 242 days in filing the special leave petition. The appellant sought condonation of the delay but failed to provide a satisfactory explanation for the delay. The Court observed that in a similar case involving Hindustan Zinc Ltd., the special leave petition had been dismissed. Additionally, another case related to the Mumbai High Court's decision had its special leave petition dismissed as well. Considering these precedents and the lack of a valid explanation for the delay, the Court dismissed the special leave petition both on grounds of delay and on merits.

Issue 2: Dismissal of special leave petitions based on previous judgments

For special leave petitions numbered 34208/2010, 34209/2010, 328/2011, and 332/2011, the delay was condoned. However, following a previous judgment in Union of India & Ors. vs. M/s Indian National Ship Owners, dated 14th December, 2009, the Supreme Court dismissed these special leave petitions. The Court's decision was based on the precedent set by the earlier judgment, leading to the dismissal of the petitions.

This judgment highlights the importance of adhering to timelines in filing special leave petitions and the significance of providing valid justifications for any delays. It also underscores the impact of previous judgments on the outcomes of similar cases, emphasizing the need for consistency and compliance with legal precedents in the judicial process.