2024 (2) TMI 1544 - SCH - Service Tax

Judicial Discretion Prevails: Delay Condoned, Petition Admitted for Comprehensive Legal Review Under Procedural Flexibility

SC granted condonation of delay and admitted the petition, allowing the case to proceed despite procedural time limitations. The judicial order focused on ... Management, Maintenance and Repair Service - commercial complex / shopping mall - providing services at no profit no loss - case of appellant is that they are not liable to pay any service tax, for the reason that they are neither collecting any service charges and that there is no relationship of service provider and service recipient with regard to the assessee and the owners of the shops - pure agent - it was held by CESTAT that 'assessee is liable to pay service tax on the charges collected for rendering management, maintenance or repair services of Spencer Plaza' - HELD THAT:- Delay condoned. Petition admitted. The Supreme Court of India, with Justices B.V. Nagarathna and Augustine George Masih presiding, granted condonation of delay and admitted the petition. Key legal terminology includes 'Delay condoned' and 'Admit,' indicating the Court's acceptance to hear the matter despite procedural delays. The order is succinct, focusing solely on procedural aspects without elaboration on substantive legal reasoning.