Supreme Court Dismisses Civil Appeals, Affirms CESTAT Judgment on Service Tax Case, Allowing Case to Proceed.Non payment of service tax - Banking and other financial services - foreclosure charges - penal charges - insurance administration fees - period from 01.07.2003 to 30.03.2008 - Invocation of extended period of limitation - suppression of facts or not - interest - penalty - the CESTAT set aside the demand and allowd the appeal. HELD THAT:- There are no reason to interfere with the judgment of the Customs, Excise Service Tax Appellate Tribunal - appeal dismissed.... ... ... Issues:
- Delay condonation
- Upholding the judgment of the Customs, Excise & Service Tax Appellate Tribunal
- Dismissal of Civil Appeals

Delay Condonation:
The Supreme Court first condoned the delay in the case. The order stated that the Court had heard the learned Counsel for both parties. The delay condonation was a procedural step taken before moving on to the substantive issues in the case.

Upholding Tribunal's Judgment:
The Court then proceeded to address the main issue of whether to interfere with the judgment of the Customs, Excise & Service Tax Appellate Tribunal. The Supreme Court decided not to interfere with the Tribunal's judgment dated 20-04-2023 in Service Tax Appeal Nos. 881/2008 and 1915/2010. By upholding the Tribunal's decision, the Court affirmed the findings and conclusions reached by the Tribunal in those appeal cases.

Dismissal of Civil Appeals:
Consequently, the Supreme Court dismissed the Civil Appeals in line with its decision not to interfere with the Tribunal's judgment. The dismissal of the appeals indicated that the Court found no grounds to overturn the Tribunal's decision and, therefore, upheld the outcome of the lower court's ruling. Non payment of service tax - Banking and other financial services - foreclosure charges - penal charges - insurance administration fees - period from 01.07.2003 to 30.03.2008 - Invocation of extended period of limitation - suppression of facts or not - interest - penalty - the CESTAT set aside the demand and allowd the appeal. HELD THAT:- There are no reason to interfere with the judgment of the Customs, Excise Service Tax Appellate Tribunal - appeal dismissed. COMMISSIONER OF SERVICE TAX, CHENNAI Versus CLIX CAPITAL SERVICES PVT. LTD.
Service Tax
2024 (8) TMI 98 - SC Order - TMI
SUPREME COURT - SC
Dated:- 29-7-2024
CIVIL APPEAL NOS. 8066-8067 /2024 [ DIARY NO. 28094 / 2024 ) - -
Service Tax
HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE PANKAJ MITHAL For the Petitioner : Mr. N. Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. V. C. Bharathi, Adv. Mr. Rupesh Kumar, Adv. Mr. Nachiketa Joshi, Adv. Mr. Bhuvan Mishra , Adv For the Respondent : Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. Aayush Agarwal , Adv ORDER 1. Delay condoned. 2. Heard the learned Counsel appearing for the parties. 3. We are not inclined to interfere with the judgment of the Customs, Excise & Service Tax Appellate Tribunal dated 20-04-2023 passed in Service Tax Appeal Nos. 881/2008 and 1915/2010. 4. The Civil Appeals are dismissed accordingly.
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