PRACTICE STRATEGIC COMMUNICATIONS Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) Leave to challenge the order dated 31-12-12 passed by the Commissioner of Service Tax.

(2.) Mr. Neeralgi, learned Counsel takes notice for the respondent. With the consent of the learned Counsel appearing for both the sides, appeal is finally heard.

(3.) The present appeal is directed against the order dated 31-12-12 - Annexure 'F' passed by the Commissioner of Service Tax, as well as the order dated 22-7-15 passed by the CESTAT, whereby the Tribunal for the reasons recorded in the order has not interfered with the order of the first appellate authority, since the outer limit of limitation was over.