https://www.taxtmi.com/caselaws?id=776881 SC refused condonation of 172-day delay and dismissed the appeal on both delay and merits. Although CESTAT had earlier held the service tax demand by the Commissioner was not legally sustainable, the Supreme Court found no sufficient reason to entertain the delayed appeal and upheld dismissal. The valuation issue concerning inclusion of transport and insurance in the gross value of erection/installation services was not sustained in the appellant's favor. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776881 SC refused condonation of 172-day delay and dismissed the appeal on both delay and merits. Although CESTAT had earlier held the service tax demand by the Commissioner was not legally sustainable, the Supreme Court found no sufficient reason to entertain the delayed appeal and upheld dismissal. The valuation issue concerning inclusion of transport and insurance in the gross value of erection/installation services was not sustained in the appellant's favor. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776881