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2013 (7) TMI 780 - AT - Service TaxApplication for condonation of delay – Delay of 72 days – Held that:- As per the recent judgment Office of the Chief Post Master General vs. Living Media India Ltd. reported in [2012 (4) TMI 341 - SUPREME COURT OF INDIA], the Hon’ble Supreme Court observed that all Government bodies, their agencies and instrumentalities must furnish reasonable and acceptable reasons for the delay and disclose a bona fide effort and cannot offer the usual explanation that the file was kept pending on account of an endemic procedural red tape - Condonation of delay is an exception and should not be used as an anticipated benefit for government/bureaucratic negligence - Reason furnished for the delay is unsatisfactory – Decided against the Assessee.
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