2025 (1) TMI 8 - SCH - Service Tax

Condonaton of gross delay of 160 days in filing these appeals and 35 days in refiling which has not been satisfactorily explained by the appellant - Exemption from service tax - it was held by CESTAT that the services are eligible for exemption - HELD THAT - There are no reason to interfere with the impugned order dated 23-02-2024 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Civil Appeals are, accordingly, dismissed on the ground of delay as well as merits.

Summary

In the Supreme Court judgment, Justices J.B. Pardiwala and R. Mahadevan addressed the appeals filed by the petitioner. The Court noted a "gross delay of 160 days in filing these appeals and 35 days in refiling," which the appellant failed to satisfactorily explain. After reviewing the arguments and materials presented, the Court found "no reason to interfere with the impugned order dated 23-02-2024" from the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. Consequently, the Civil Appeals were dismissed "on the ground of delay as well as merits." The Court left the "question of law, if any," open and disposed of any pending applications.