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of <h1>Supreme Court Grants Delay Condonation, Allows Appeals</h1> <h3>COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, NAGPUR Versus M/s. SMS INFRASTRUCTURE LTD.</h3> The Supreme Court granted the delay condonation applications and allowed the appeals. Justices Ranjan Gogoi and Navin Sinha presided over the case. ... Demand of service tax on advances received - works contracts - it was held that the liability to tax on the labour portion of work executed by the appellant and which has been duly discharged by them are confirmed - HELD THAT:- Issue notice on the applications for condonation of delay in filing the appeal(s) as also on the appeal(s). Supreme Court of India 2017 (5) TMI 1696 - SC Order. Justices Ranjan Gogoi and Navin Sinha presiding. Appellant represented by Mr. Maninder Singh, ASG, Ms. Nisha Bagchi, Mr. Nalin Kohli, Mr. Prabhas Bajaj, Mr. Ankit Roy, and Mr. B. Krishna Prasad. Respondent represented by Mr. Alok Yadav, Mr. Udit Jain, Mr. Sandeep Puggal, and Mr. Harish Pandey. Notice issued on applications for delay condonation and appeals.
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