2024 (12) TMI 1197 - SCH - Service Tax

Supreme Court Upholds Tribunal Order, Dismisses Appeals Due to 155-Day Filing Delay; Question of Law Remains Open.

The SC dismissed the Civil Appeals due to a significant delay of 155 days in filing and 47 days in refiling. The order dated 23-02-2024 by the Custom ... Condonation of delay in filing appeal - no sufficient reasons for the delay - Non-payment of service tax - Cleaning Services - Manpower Recruitment or Supply Agency Services - Services provided by the respondent to the Government Hospitals, Medical Colleges, Primary Health Centres, Community Health centres, Arogya & Parivar Kendra, Block health Centres, Panchayat Health Centres, Municipal Corporation, District Ayurved Office Bhavnagar etc. - exemption from payment of Service tax under Sr. No. 25(a) of the Notification No. 25/2012-ST dated 20.06.2012 - the exemptions were allowed by CESTAT. HELD THAT:- There is a gross delay of 155 days in filing these appeals and 47 days in refiling which has not been satisfactorily explained by the appellant. There are no reason to interfere with the impugned order dated 23-02-2024 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Civil Appeals are, accordingly, dismissed on the ground of delay as well as merits. The Supreme Court dismissed the Civil Appeals due to a gross delay of 155 days in filing and 47 days in refiling. The impugned order dated 23-02-2024 by the Custom Excise Service Tax Appellate Tribunal was upheld. The question of law remains open, and any pending applications were disposed of.