Supreme Court rejects revenue appeal filed 1027 days late without proper justification on service tax demands The SC dismissed the revenue's appeal due to a delay of 1027 days in filing without sufficient explanation. The CESTAT had set aside demands for service ...
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Supreme Court rejects revenue appeal filed 1027 days late without proper justification on service tax demands
The SC dismissed the revenue's appeal due to a delay of 1027 days in filing without sufficient explanation. The CESTAT had set aside demands for service tax on liquidated damages/penalty collected for non-compliance with contract terms. The appellant had agreed to tolerate breaches of contract timelines. The SC found no adequate justification for the substantial delay and rejected the appeal on procedural grounds, effectively upholding the CESTAT's decision that favored the respondent regarding the service tax demand on liquidated damages.
The Supreme Court, per Hon'ble Justices Manoj Misra and Ujjal Bhuyan, dismissed the appeal due to an unexplained delay of 1027 days in filing. The Court held that "there is no sufficient explanation" for the delay, warranting dismissal on this ground. Consequently, all pending applications stand disposed of.
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