2025 (5) TMI 1834

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....hi, SSC. (M:9560018960) For the Respondent Through: None. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL.31776/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. SERTA 7/2025 3. The present appeal has been filed by the Appellant-Commissioner of Service Tax, Delhi III under Section 35G of the Cen....

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....ds Transport Agency Services and further demanded appropriate interest of Rs. 15,909/-. 5. Being aggrieved by the Order-in-Original dated 21st July, 2015, the Appellant Department filed an appeal before the CESTAT in Service Tax Appeal No. 54328 of 2015. However, the CESTAT vide the Impugned Order confirmed the decision of the Adjudicating Authority. Hence, the present appeal. 6. Ld. Counsel....

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.... of Service Tax v. Intertoll ICS CE Cons O & M Pvt. Ltd.', decided vide order dated 16th December, 2022 8. In the said decision, the Court had observed as under: "15. Even in the present case, though CESTAT has only considered the issue of limitation and the said issue was framed for consideration vide order dated 23rd January, 2024, the nature of the order, which is appealed, has to b....