2019 (4) TMI 2146 - SCH - Service Tax

Condonation of inordinate delay of 1180 days in filing the instant appeals - no sufficient reasons for the delay - the case before CESTAT was on taxability of Commission received from shipping line for slots that were booked on ships according to instructions from exporters, and it was held by CESTAT set aside the demand holding that The notional surplus earned thereby arises from purchases and sale of space and not by acting for a client who has space or slot on a vessel. Section 65(19) ibid will not address these independent principal-to-principal transactions of the appellant and, with the space so purchased being allocable only by the appellant, the shipping line fails in description as client whose services are promoted or marketed. HELD THAT - The explanation offered for the delay is not satisfying - appeals are dismissed on the ground of delay.

Summary

The Supreme Court dismissed the appeals due to an inordinate delay of 1180 days in filing them. The explanation provided for the delay was not satisfactory.