2024 (11) TMI 528

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..... 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 CO .....

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..... rathi, Adv. Mr. Udai Khanna, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Ishaan Sharma , Adv ORDER UPON hearing the counsel the Court made the following. 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 .....

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