2018 (10) TMI 1675 - SC - Service Tax

Demand - Section 73(1) of the FA, 1994 - Port Services - Renting of Immoveable Property services - HELD THAT - Apart from the fact that there is a delay of 639 days in filing the appeal for which no satisfactory explanation is given, there are no merits in the appeal - Civil Appeal is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Civil Appeal due to a delay of 639 days in filing the appeal without a satisfactory explanation, and also found no merits in the appeal.