https://www.taxtmi.com/caselaws?id=171145 Special Leave Petitions in a service tax matter were dismissed by the SC on the ground of delay, so the Court did not enter into the substantive tax dispute. The operative effect is limited to refusal of leave because of delayed filing, with no adjudication on merits. en-us Mon, 05 May 2014 00:00:00 +0530 Mon, 29 Jun 2015 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171145 Special Leave Petitions in a service tax matter were dismissed by the SC on the ground of delay, so the Court did not enter into the substantive tax dispute. The operative effect is limited to refusal of leave because of delayed filing, with no adjudication on merits. Case-Laws Service Tax Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171145