2025 (9) TMI 1262 - SCH - GST

Appeals dismissed for unexplained 419-day delay and 102-day refiling; coaching deemed commercial service attracting service tax

The Commissioner of GST And Central Excise Versus M/s. Orient Flight School

SC dismissed the appeals against the CESTAT, South Zonal Bench, Chennai, finding an unexplained gross delay of 419 days in filing and 102 days in ... Levy of Service tax - ‘commercial’ institute or not - Commercial Coaching or Training Services - whether the courses imparted by the appellant leads to the grant of a educational qualification recognized by law and is therefore outside the purview of levy of service tax? - Condonation of gross delay of 419 days in filing and 102 days in refiling the appeals - delay not satisfactorily explained - HELD THAT:- There is gross delay of 419 days in filing and 102 days in refiling the appeals which has not been satisfactorily explained. There are no good ground to interfere with the impugned order dated 07.11.2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The appeals are, therefore, dismissed on the ground of delay as well as merits. There is a 'gross delay of 419 days in filing and 102 days in refiling the appeals' which 'has not been satisfactorily explained.' The Court reviewed the impugned order dated 07.11.2023 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, and concluded that, 'even otherwise, we find no good ground to interfere with the impugned order.' Consequently, the appeals are 'dismissed on the ground of delay as well as merits.' Any pending application(s) stand disposed of. The decision rests on both procedural default (inordinate unexplained delay) and an assessment that the Tribunal's order merited no interference.