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2003 (2) TMI 541 - AT - Service TaxExtract: .......uirements under the provisions of the service tax enactment. Therefore, I hold that lower appellate authority was not justified in condoning the delay for the second quarter viz., quarter ending March, 1995 and hold that penalty was justified for delay in this quarter. Accordingly, I set aside the impugned order and allow the appeal of the Revenue.
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