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2024 (11) TMI 528 - SCH - Service TaxService tax for Flying Training Institutes - Maintainability of the writ petition on the ground that an alternate remedy is available - Correctness of Instruction dated 11.05.2011 issued by the Director, Service Tax under the Ministry of Finance through its Department of Revenue - declaration that Course Certificate being issued by Flying Training Institutes cannot be held as recognized in law for the purposes of exemption from paying service tax - time limitation - as decided by HC 2023 (12) TMI 439 - BOMBAY HIGH COURT court ruled in favor of the petitioner, setting aside the Instruction dated 11.05.2011, the show cause notice dated 18/21.10.2013, and the order dated 24.12.2014. The petitioner was entitled to a refund of the service tax paid under protest. HELD THAT - There is gross delay of 237 days in filing the Special Leave Petition. The reasons assigned are neither satisfactory nor sufficient in law so as to be condoned. Hence, the application seeking condonation of delay is dismissed. Consequently, the Special Leave Petition also stands dismissed. The question of law, if any, is kept open. Pending application(s), if any, shall stand disposed of.
The Supreme Court dismissed the Special Leave Petition due to a gross delay of 237 days in filing, with reasons deemed unsatisfactory. The application seeking condonation of delay was also dismissed. The question of law remains open, and pending applications will be disposed of.
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