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<h1>Supreme Court dismissed the appeal due to delay and on merits.</h1> Supreme Court dismissed the appeal due to delay and on merits. - 2018 (18) G.S.T.L. J32 (SC) Classification of services - mandap keeper services - the revenue sought to levy service tax on the entire value i.e. including the value of room charges - Held that:- The appeal is dismissed on the ground of delay as well as on merits. Supreme Court dismissed the appeal due to delay and on merits.