2024 (7) TMI 1258 - SCH - Service Tax

Condonation of delay in filing appeal - sufficient reasons for delay or not - Demand of service tax on ross-border transactions - place of provision of services - remittances made to their branches and offices abroad - consideration for taxable service procured from outside the taxable territory - the CESTAT set aside the demand - HELD THAT - There is a gross delay of 371 days in filing this civil appeal. The explanation offered in order to seek condonation of delay is not satisfying. There are no merit in this civil appeal - the civil appeal stands dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed a civil appeal due to a gross delay of 371 days in filing the appeal and lack of merit. The appeal was also dismissed on the ground of delay as well as on merits. Any pending applications were also disposed of.