2025 (6) TMI 855 - SCH - Service Tax

Condonation of gross delay of 265 days in filing the Appeals which has not been satisfactorily explained by the appellant - Invocation of Extended period of Limitation - willful mis-statement or suppression of facts or not - levy of penalty under section 78 of FA - renting of immovable property service - contract for supply erection commissioning and installation of retail visual identity signages elements - CESTAT dismissed the Revenue s appeal and partially upheld the assessee s appeal on the question of invoking the extended period of limitation. HELD THAT - The Civil Appeals are accordingly dismissed on the ground of delay.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Civil Appeals due to a "gross delay of 265 days in filing the Appeals," which was "not satisfactorily explained by the appellant." Consequently, the appeals were dismissed "on the ground of delay," and all pending applications were disposed of.