https://www.taxtmi.com/caselaws?id=464915 SC refused to condone a delay of 808 days in filing an appeal concerning liability under reverse charge mechanism for alleged Business Support Services. The appellant failed to provide sufficient justification for the prolonged delay. As a result, SC declined to exercise its discretion under limitation law to extend the period for filing the appeal. Consequently, the appeal was dismissed solely on the ground of delay, without examination of the merits of the underlying tax dispute. en-us Wed, 10 Feb 2021 00:00:00 +0530 Sat, 22 Nov 2025 19:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464915 SC refused to condone a delay of 808 days in filing an appeal concerning liability under reverse charge mechanism for alleged Business Support Services. The appellant failed to provide sufficient justification for the prolonged delay. As a result, SC declined to exercise its discretion under limitation law to extend the period for filing the appeal. Consequently, the appeal was dismissed solely on the ground of delay, without examination of the merits of the underlying tax dispute. Case-Laws Service Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464915