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2021 (7) TMI 1418 - SCH - Service TaxCondonation of delay in filing appeal - HELD THAT - It is not in dispute that the appeal before the High Court by the Revenue against the judgment of the Customs, Excise and Service Tax Appellate Tribunal CESTAT was filed within limitation. In the circumstances, the delay would have to be condoned. Similarly, for the same reason, the delay on the part of Infosys Limited in filing its appeals against the judgment of CESTAT in M/S INFOSYS LTD. (FORMERLY KNOWN AS M/S INFOSYS TECHNOLOGIES LTD.) VERSUS COMMISSIONER OF SERVICE TAX, - BANGALORE, 2014 (3) TMI 695 - CESTAT BANGALORE would have to be condoned. Delay is accordingly condoned in both sets of appeals.
Issues:
Delay in filing appeals by Revenue, condonation of delay, liability to CENVAT, taxability, jurisdiction of High Court, admission of appeals, tagging with pending civil appeal. Analysis: The Supreme Court addressed the issue of a significant delay of 2440 days in the appeals filed by the Revenue. The Court considered the appeals filed by Infosys Limited and the Commissioner of Service Tax before the High Court, raising concerns about liability to CENVAT and taxability. The High Court declined to entertain the appeals, directing them to be filed before the Supreme Court due to the taxability issue. The Court noted that the Revenue's appeal against the judgment of CESTAT was filed within the limitation period, necessitating the condonation of the delay. Similarly, Infosys Limited's delay in filing appeals against the CESTAT judgment was also condoned. The Court acknowledged the pendency of Civil Appeal No. 5602 of 2015 and other related appeals involving similar issues. Despite this, the Court admitted the appeals and tagged them with Civil Appeal No. 5602 of 2015. The Additional Solicitor General and the counsel for the respondents accepted notice for the respective appeals. The Court directed the filing of any counter affidavit within six weeks from the date of the order, ensuring procedural compliance and further proceedings in the matter.
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