2017 (1) TMI 717 - SCH - Service Tax

Condonation of delay - Whether movement of limestone and rejects in the mining area involve Cargo Handling Service? - the decision in the case of M/s. Thriveni Earthmovers Pvt. Ltd. Versus Commissioner of Central Excise, Salem 2009 (4) TMI 9 - CESTAT CHENNAI contested - Held that - one year time is taken by the appellant to file this appeal for which there is no satisfactory explanation is given - delay not condoned - appeal dismissed on ground of delay - decided against appellant.

Summary

The Supreme Court dismissed the Civil Appeal due to a one-year delay in filing without a satisfactory explanation. (Case Citation: 2017 (1) TMI 717 - SC)