https://www.taxtmi.com/caselaws?id=310387 The court dismissed the appellant's application for condonation of a 1471-day delay in filing an appeal against two CESTAT orders. The first order recognized services by the Department of Posts as export services, exempt from Service Tax, while the second order demanded its implementation. The appellant attributed the delay to jurisdictional confusion post-GST implementation and the absence of the respondent's office in India. The court found these reasons insufficient to justify the delay, leading to the dismissal of both the application and the appeal under Section 35 of the Central Excise Act, 1944. en-us Mon, 23 Jan 2023 00:00:00 +0530 Sat, 21 Oct 2023 07:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310387 The court dismissed the appellant's application for condonation of a 1471-day delay in filing an appeal against two CESTAT orders. The first order recognized services by the Department of Posts as export services, exempt from Service Tax, while the second order demanded its implementation. The appellant attributed the delay to jurisdictional confusion post-GST implementation and the absence of the respondent's office in India. The court found these reasons insufficient to justify the delay, leading to the dismissal of both the application and the appeal under Section 35 of the Central Excise Act, 1944. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310387