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    <title>2012 (3) TMI 419 - SC Order</title>
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    <description>Service tax appeal was dismissed by the SC both for delay and on merits, leaving the impugned order undisturbed. The disposition indicates that the appellant failed to overcome the delay objection and, independently, the Court found no basis to interfere with the merits of the dispute.</description>
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      <description>Service tax appeal was dismissed by the SC both for delay and on merits, leaving the impugned order undisturbed. The disposition indicates that the appellant failed to overcome the delay objection and, independently, the Court found no basis to interfere with the merits of the dispute.</description>
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