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    <title>2025 (7) TMI 153 - BOMBAY HIGH COURT</title>
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    <description>An appeal was held to be within limitation where the Order-in-Original was served on 9 March 2023 and the appeal was filed on 29 March 2023, so rejection solely on limitation was unsustainable. The impugned appellate order was set aside and the matter remanded to the Commissioner (Appeals) for disposal on merits in accordance with law. The separate challenge concerning levy of service tax on a practising advocate was not decided and was left open for consideration by the Appellate Authority.</description>
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