2015 (12) TMI 209

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....h, Advocate, for the Appellant. Shri V.K. Singh, Special Consultant, for the Respondent. ORDER The appeal is directed against the communication vide letter No. V/ST-II/HLC/HC/GRTL/52/2013 Part-I/132, dated 7-3-2014 issued by the Commissioner of Service Tax, Mumbai-II, to the appellant M/s. GTL Infrastructure Ltd., Navi Mumbai, directing the appellant to approach the proper officer prescri....

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....th whom the appellant was proposing to merge and the merger petition is said to be pending in the Hon'ble High Court of Madras. 2. The learned Special Consultant for the Revenue raised a preliminary objection stating that this appeal is not maintainable as in terms of Section 86 of the Finance Act, 1994 only when an assessee is aggrieved by an order passed by the Commissioner of Central Ex....