2025 (6) TMI 854 - SCH - Service Tax

Condonation of gross delay of 187 days in filing the Appeal which has not been satisfactorily explained by the appellant -Classification of services - Business Auxiliary Service (BAS) or not - GDS Commission incentive cancellation charges etc. received by the appellants - levy of service tax on various services - it was held by CESTAT that the demands for service tax under BAS on Visa/Passport processing charges ORC/RAF and the margin earned from selling air tickets at a higher price were not sustainable. HELD THAT - There is a gross delay of 187 days in filing the Appeal which has not been satisfactorily explained by the appellant. Even otherwise there is no good reason to interfere with the impugned order passed by the Custom Excise Service Tax Appellate Tribunal West Zonal Bench at Mumbai - appeal dismissed on the ground of delay as well as merits.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the appeal due to a "gross delay of 187 days" in filing, which was "not satisfactorily explained" by the appellant. Additionally, the Court found "no good reason to interfere with the impugned order" of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The appeal was dismissed both "on the ground of delay as well as merits," and all pending applications were disposed of.