2025 (7) TMI 1006 - SCH - Service Tax

Condonation of delay of 1027 days in filing the appeal - sufficient reasons for delay or not - The CESTAT in its order set aside the demand of service on liquidated damages/penalty collected for non-compliance of the terms of the contracts - Appellant had agreed to tolerate breach of timelines stipulated in the contract - HELD THAT - There is a reported delay of 1027 days in filing the appeal of there is no sufficient explanation. The appeal of revenue dismissed on the ground of delay.

Summary

The Supreme Court, per Hon'ble Justices Manoj Misra and Ujjal Bhuyan, dismissed the appeal due to an unexplained delay of 1027 days in filing. The Court held that "there is no sufficient explanation" for the delay, warranting dismissal on this ground. Consequently, all pending applications stand disposed of.