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<h1>Appeals Dismissed: Supreme Court Upholds High Court Order, Condoning Delay and Settling All Pending Applications.</h1> <h3>PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX RANCHI Versus M/s HEAVY ENGINEERING CORPORATION LTD</h3> The SC dismissed the appeals, upholding the HC's impugned order. The delay in filing was condoned, and all pending applications were disposed of, ... Works Contract Service - benefit of Notification No.1/2006-ST dated 01.03.2006 denied - it was held by CESTAT that the appellant is entitled for the benefit of Notification No.01/2006-ST dated 01.03.2006. HELD THAT:- This Court is not inclined to interfere with the impugned order of the High Court. The appeals are dismissed. The Supreme Court dismissed the appeals and did not interfere with the impugned order of the High Court. Delay was condoned, and pending applications were disposed of.