Appeal dismissed for 255-day unexplained filing delay and on merits, upholding works contract composition classification

SC dismissed the appeal, finding a 255-day unexplained delay in filing and no satisfactory reason to condone it. The tribunal had classified the appellant's activity (01.07.2010-30.08.2012) as Works Contract service and held the appellant eligible for the Works Contract composition scheme; the SC saw no grounds to disturb the CESTAT order dated 23-08-2024. The appeal was dismissed both for inordinate delay and on merits.

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There is a "gross delay of 255 days in filing the appeal" which has "not been satisfactorily explained." The Court found "no good reason to interfere with the impugned order dated 23-08-2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore." The appeal is dismissed "on the ground of delay as well as merits." The decision preserves any unresolved legal issue by stating that the "question of law, if any, is kept open." All pending applications stand disposed of. The dismissal is therefore twofold: procedural (fatal delay) and substantive (no interference with the tribunal's order), while leaving open the possibility of a standalone legal question for future consideration.

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