2025 (6) TMI 852 - SCH - Service Tax

Condonation of delay of 306 days in the filing of this Civil Appeal - Liability of service tax on directors remuneration under the Reverse Charge Mechanism falling under Sl.No.5A of the N/N. 30/2012-ST dt.20.06.2012 - it was held by CESTAT that reliance placed in the case of M/S ALLIED BLENDERS AND DISTILLERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX AURANGABAD 2019 (1) TMI 433 - CESTAT MUMBAI where it was held that the remuneration paid to the directors was salary and not subject to service tax under the reverse charge mechanism. HELD THAT - There is a delay of 306 days in the filing of this Civil Appeal. Even on merits there are no good ground and reason to interfere with the impugned judgment which follows an earlier order passed by the Appellate Tribunal. The application for condonation of delay as well as the Civil Appeal shall stand dismissed.

Summary

The Supreme Court, comprising Chief Justice Sanjiv Khanna, Justice Sanjay Kumar, and Justice Joymalya Bagchi, dismissed the Civil Appeal due to a delay of 306 days in filing. The Court found "no good ground and reason to interfere with the impugned judgment," which was consistent with an earlier order by the Appellate Tribunal. Consequently, both the application for condonation of delay and the Civil Appeal were dismissed, and any pending applications were disposed of.