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2020 (4) TMI 345 - AT - Service TaxCondonation of delay in filing appeal - appeal filed after the delay of ten months and 29 days - Payment of service tax by the Post Master / Postal Department by Book adjustment instead of electronic payment in cash - power of Commissioner (appeal) to condone delay - HELD THAT:- The demand of service tax for the second time is against the scheme of the Service Tax Act read with Article 265 of the Constitution of India. Appeal allowed - decided in favor of appellant.
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