2025 (1) TMI 791 - SCH - Service Tax

Condonation of delay in filing appeal - Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - Amount accrued to CONCOR under Section 150(2)(d) of the Customs Act, 1962 - consideration for the provision of storage and warehousing services or not - it was held by CESTAT that 'the issue whether the service tax can be demanded on the sale proceeds of the auction of the abandoned imported goods is no longer res integra and has been decided in favour of the assessee and it has been settled that in the whole transaction, no service recipient exists and, therefore, there is no question of providing any service to any person.' HELD THAT - There is a delay of 138 days in filing the appeal which has not been satisfactorily explained by the appellant. The Civil Appeal is, accordingly, dismissed on the ground of delay.

Summary

In the Supreme Court judgment, presided over by Hon'ble Justices J.B. Pardiwala and R. Mahadevan, the Civil Appeal was dismissed due to a "delay of 138 days in filing the appeal," which was "not satisfactorily explained by the appellant." Despite the dismissal, the Court noted that "the question of law is kept open." All pending applications related to the case were also disposed of.