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<h1>Supreme Court Reviews Civil Appeals and Delay Condonation, Seeks Comprehensive Analysis of Procedural Merits and Legal Implications</h1> SC issued notice on civil appeals and applications for delay condonation, with Justices Lokur and Agrawal presiding. The court's action indicates the ... Levy of service tax - Tour Operator service - providing services in connection with religious trips Hajj and Umrah mainly to Mecca, Madina, Mina, Muzdalifa etc. - it was held by CESTAT that 'Both the sides agree that the issue involved in the present appeals has been considered by this Tribunal in the case of M/S COX & KINGS INDIA LTD., M/S TRAVEL CORPORATION OF INDIA LTD. AND M/S SWAGATAM TOURS PVT. LIMITED VERSUS CST, NEW DELHI [2013 (12) TMI 1024 - CESTAT NEW DELHI]. The Tribunal had decided the issue in favour of the appellant.' HELD THAT:- Issue notice on the civil appeals as well as on the applications for condonation of delay in filing appeals. The Supreme Court of India, through Justices Madan B. Lokur and R.K. Agrawal, issued notice on the civil appeals and the applications for condonation of delay in filing the appeals.