Revenue service tax appeal dismissed for delay and lack of merit under Circular No. 80/10/2004-S.T.

The SC dismissed the revenue's civil appeal against the assessee in a service tax dispute. The appellant's counsel conceded that the issues raised stood concluded against the revenue by virtue of Circular No. 80/10/2004-S.T., dated 17-09-2004. Recording this submission, the SC held that no interference with the impugned order was warranted. The appeal was dismissed both on the ground of delay in filing and on merits, indicating that even if delay were condoned, the appellant had no substantive case. All pending applications were disposed of.

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The Supreme Court of India dismissed the Civil Appeal due to delay and on merits. The issues raised were covered against the revenue based on circular 80/10/2004-S.T. issued on 17.09.2004.

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