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<h1>Amendment to Section 86: Tribunal Can Now Condonate Delays in Service Tax Appeals Under Sub-sections (1) or (3).</h1> Clause 93(I) of the Finance Bill, 2013 proposes an amendment to Section 86, specifically sub-section (5), of the Service Tax provisions. This amendment involves replacing the reference to 'sub-section (3)' with 'sub-section (1) or sub-section (3).' The change aims to authorize the tribunal to condone delays in filing appeals or cross objections by the assessee, thereby granting more flexibility in addressing procedural delays within the legal framework of service tax appeals.