2015 (5) TMI 1267 - SCH - Service Tax

Seeking condonation of delay of 771/119 days in filing appeal - Beneficiation of coal activity - Business auxiliary services - it was held by CESTAT that The said activity is so integrally connected with the activity of beneficiation of coal that the same cannot be segregated and it cannot be held that the same was a different and separate activity falling under the definition of cargo handling services in as much - HELD THAT - There is enormous delay of 771/119 days in filing/refiling of the civil appeal which has not been satisfactorily explained. The civil appeal is dismissed on the ground of delay.

Summary

**Summary of Supreme Court Judgment:**The Supreme Court, comprising Chief Justice H.L. Dattu, Justice Arun Mishra, and Justice Amitava Roy, addressed a civil appeal filed by the appellant represented by Mr. Rupesh Kumar, Mr. Raghvender Mohan Bajaj, and Mr. B. Krishna Prasad. The respondent did not make an appearance. The Court noted a significant "delay of 771/119 days in filing/refiling" the civil appeal, which was "not satisfactorily explained." Consequently, the Court dismissed the civil appeal "on the ground of delay." However, the Court expressly stated that "the question of law is kept open," indicating that the legal issue presented could be reconsidered in future proceedings.