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2018 (5) TMI 1126 - AT - Service TaxCondonation of delay of 964 days in filing the appeal - Held that: - the appellant have discharged the entire Service Tax liability, therefore, it be said that the delay does not extend any benefit to the appellant by filing the appeal belatedly. Therefore, there is no intention of delaying the appeal to have undue benefit by the applicant. As regards the condonation of delay, the Court must take lenient view particularly in the present case when the applicant have discharged the entire Service Tax liability - delay condoned on imposition of cost. Application for COD allowed.
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