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of <h1>Appeal dismissed for 255-day unexplained filing delay and on merits, upholding works contract composition classification</h1> <h3>COMMISSIONER OF CENTRAL EXCISE BENGALURU SERVICE TAX-I Versus M/s CONFIDENT PROJECTS PVT. LTD.</h3> SC dismissed the appeal, finding a 255-day unexplained delay in filing and no satisfactory reason to condone it. The tribunal had classified the ... Condonation of delay of 255 days in filing the appeal - sufficient reasons for delay or not - Classification of services - Construction of Complex Services or Works Contract Services - it was held by CESTAT that 'the activity of the appellant during the period 01.07.2010 to 30.08.2012 falls under the category of ‘Works Contract' service and Appellant is eligible for the composition scheme as per the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007.' HELD THAT:- There is a gross delay of 255 days in filing the appeal which has not been satisfactorily explained - there are 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, therefore, dismissed on the ground of delay as well as merits. 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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