2024 (4) TMI 685 - SC - Service Tax

Condonation of delay of 1776 days in filing the Civil Appeal - Rectification of mistake - mistake apparent of the face of record or not - Refund claim - export of services or not - it was held by High Court that The Tribunal s order rejecting application of the petitioner to rectify mistake apparent from record in its order cannot be faulted - HELD THAT - Issue notice on the application for condonation of delay as well as on the Special Leave Petition and the Civil Appeal.

Summary

The Supreme Court of India heard a case with a delay of 1776 days in a Civil Appeal related to an order of the Customs Excise and Service Tax Appellate Tribunal. The delay was due to proceedings in the Bombay High Court, which led to the Reference being disposed of on 01 August 2023. The Court issued notice on the application for condonation of delay, Special Leave Petition, and the Civil Appeal.