2008 (2) TMI 862 - SCH - Service Tax

Restoration of appeal - condonation of delay - levy of service tax on education being imparted in parallel colleges in Kerala alone and not in all colleges - Held that - Looking to the importance of the above question we are of the view that the High court ought to have condoned the delay of 182 days - delay condoned - appeal allowed.

Summary

The Supreme Court allowed the appeal regarding the levy of service tax on education in parallel colleges in Kerala. The delay of 182 days in the writ appeal was condoned, and the case was restored to the Division Bench of the Kerala High Court for disposal on merits.