2024 (5) TMI 880 - SCH - Service Tax

Classification of services - Cargo Handling Service - it was held by CESTAT that 'even according to the revenue, the services rendered by the appellant cannot be classified under Cargo handling Service. All these factors show that there was confusion on the part of the officers also as regards the correct scope of the services being provided by the appellant.' - HELD THAT - Appeal dismissed.

Summary

Issues involved: Delay condonation, dismissal of Civil Appeal.

Delay Condonation:
The Supreme Court, in the present case, condoned the delay in filing the appeal. The order states, "Delay condoned." This decision allowed the petitioner to proceed with the appeal despite the delay in filing.

Dismissal of Civil Appeal:
The Court noted that a similar question in another case had already been considered and dismissed. Referring to D.No. 9104 of 2024, the Court stated, "Following the order passed in D.No. 9104 of 2024, the instant Civil Appeal also stands dismissed." This means that the current Civil Appeal was dismissed based on the decision in the previous case.

Pending Applications:
The order also mentioned that any pending applications related to the case stand disposed of. This indicates that all other related applications were addressed and resolved as part of this judgment.