2015 (7) TMI 1450 - SCH - Service Tax

Denial of refund claim - Consulting Engineer Service - Unjust enrichment - Bar of limitation - It was held by CESTAT that HOSI s activities did not fall under the category of Consulting Engineer Service and allowed the appeals by way of remand for further examination on the issues of limitation and unjust enrichment. HELD THAT - It is opined that the appeals being devoid of any merit are liable to be dismissed and are dismissed accordingly.

Summary

The Supreme Court of India, in an order delivered by Justices H.L. Dattu, Arun Mishra, and Amitava Roy, granted condonation of delay. After hearing the Additional Solicitor General for the appellants and examining the case records, the Court held that the appeals were "devoid of any merit" and accordingly "are liable to be dismissed and, are dismissed accordingly."