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2007 (12) TMI 133 - AT - Service TaxDelay in filing declaration of export of service – whether rebate admissible or not - Commissioner (Appeals) condoned the delay in filing declaration on the ground that introduction of the Notification is very new to the service industry - there is no dispute of export of goods and the alleged irregularity was occurred just introduction of the Notification for rebate on export service, therefore, the Comm. (A) rightly condoned the delay of filing declaration – revenue’s appeal rejected
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