2024 (12) TMI 1306 - SCH - Service Tax

Condonation of gross delay of 408 days in filing the Civil Appeals - sufficient reasons for delay not provided - Classification of services - Supply of Tangible Goods Service - leasing out Power Generating and Heat Recovery Equipments to various parties under various Lease Agreements - it was held by CESTAT that ' The transfer of right to use gas genset/ plant on lease charges basis is a deemed sale in terms of Article 366(29)A of the Constitution, which is exclusive from service. Since the nature of transaction under dispute is deemed sale, no service tax can be demanded.' HELD THAT - There is a gross delay of 408 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant - Revenue. The Civil Appeals are dismissed on the ground of delay.

Summary

The Supreme Court of India, in a case presided over by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice Manmohan, dismissed Civil Appeals due to a significant delay of 408 days in filing, which was not adequately explained by the appellant - Revenue. The dismissal was based on the grounds of delay, but the court kept the question of law open for future consideration.