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2009 (10) TMI 552 - CESTAT, AHMEDABADDelay in filing the returns and payment of Service tax - delay, it was always paid with interest – delay occurred because of the fact that the appellant underwent surgery and was staying outside the city – Held that: - assessee paid service tax with interest before SCN - request of appellant for lenient treatment by invoking Section 80 of Finance Act, 1994 reasonable considering that he had to undergo surgery, look after his health and also look after other appeals - appeal is allowed
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