2025 (1) TMI 790 - SCH - Service Tax

Condonation of delay in filing appeal - Extended period of limitation - Petitioner s liability for payment of the service tax on works contracts executed during the period of 2014-15 to 2017-18 - It is the petitioner s case that in terms of Section 129 of the Finance (No. 2) Act 2019 no proceedings can be initiated in respect of service tax for the period 2014-15 to 2017-18 and no further demands can be raised - It was held by High Court that NOIDA does not require to be registered under any Act as a body corporate as it has been constituted by the Uttar Pradesh Industrial Area Development Act 1976 as a body corporate. Thus clearly the Revenue has misunderstood the response received from NOIDA as is reflected in the impugned show cause notice. HELD THAT - There is a delay of 330 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise on going through the Special Leave Petition and there are no merit in the same. The Special Leave Petition is therefore dismissed on the ground of delay as well as on merits.

Summary

In the Supreme Court judgment presided over by Hon'ble Justices J.B. Pardiwala and R. Mahadevan, the Court addressed a Special Leave Petition filed by the petitioner. The Court noted a significant "delay of 330 days" in filing the petition, which was "not satisfactorily explained." Upon reviewing the petition, the Court found "no merit" in the arguments presented. Consequently, the Special Leave Petition was "dismissed on the ground of delay as well as on merits." The Court clarified that any "question of law" remains open for consideration in future cases. Additionally, any "pending application(s)" related to the case were disposed of.