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2014 (1) TMI 1656 - MADRAS HIGH COURTDemand of service tax - Construction of Complex Services - Interest u/s 75 - Held that:- Affidavit filed in support of the application for condonation of delay is sketchy and does not give specific details as to when the papers were entrusted to their counsel and such other matters. - appellant has raised substantive issues for consideration before the Tribunal in the matter of demand of Service Tax and imposition of penalty equivalent to the demand. Further more, there is no allegation that the appellant with certain mala fide intention preferred the appeal belatedly. That apart, the delay is not inordinate; but it is only 92 days. Therefore, in the interest of justice, this Court is of the view that the delay in filing the appeal should be condoned and accordingly, it is condoned. The Tribunal is directed to consider the matter on merits and in accordance with law subject to the appellant complying with the other provisions relating to the appeal. - Decided in favour of assessee.
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