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    <description>The civil appeal in this service tax matter was dismissed on the ground of delay in terms of the signed order, and the Supreme Court did not examine the merits of the dispute. The operative effect is that the appeal was not entertained because of the delay, leaving the underlying controversy unresolved in this order.</description>
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      <description>The civil appeal in this service tax matter was dismissed on the ground of delay in terms of the signed order, and the Supreme Court did not examine the merits of the dispute. The operative effect is that the appeal was not entertained because of the delay, leaving the underlying controversy unresolved in this order.</description>
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