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Service Tax - Highlights / Catch Notes

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Condonation of delay - Exparte order - delay of 21 days - ...

Service Tax

July 11, 2015

Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of delay is not material but sufficiency of the cause is - Tribunal invoked the wrong provision - tribunal to re-decide the matter - HC

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