2015 (7) TMI 1163 - SCH - Service Tax

Sponsorship of cricket match - delay of 569 days in filing the appeals - the decision in the case of M/s HERO MOTOCORP LTD Versus COMMISSIONER OF SERVICE TAX, DELHI 2013 (6) TMI 447 - CESTAT NEW DELHI contested - Held that - There is an inordinate delay of 569 days in filing the present appeals for which there is no satisfactory explanation. Even otherwise, having gone through the records of the case, we are of the considered opinion that the appeals, being devoid of any merit, deserves to be dismissed and are dismissed accordingly on the ground of delay as also on merits.