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of <h1>Appeal Dismissed: SC Condones Delay, Affirms Tribunal's Decision in Customs, Excise, and Service Tax Case</h1> <h3>COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX Versus M/s RAMALINGAM CONSTRUCTION CO. (P) LTD.</h3> The SC dismissed the appeal, condoning the delay and affirming the decision of the Customs, Excise and Service Tax Appellate Tribunal. The Court found no ... Classification of services - Dredging Services - Penalty - The CESTAT allowed the appeal in favor of appellant and the demand was set aside - HELD THAT:- In view of the decision of this Court in the case of Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors. [2023 (10) TMI 748 - SUPREME COURT], it is found that there is no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal. Appeal dismissed. The Supreme Court, presided over by Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, dismissed the appeal after hearing arguments from both parties. The Court condoned the delay and referenced its decision in 'Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors.' (2024) 3 SCC 358 : 2023 SCC OnLine SC 1330, affirming that there was 'no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal.' Consequently, the appeal was dismissed.
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