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of <h1>Appeal restored after delay excuse, tax waiver based on circular, stay granted.</h1> The appeal was restored after the applicant obtained clearance from COD. The 85-day delay in filing the appeal was excused. Pre-deposit of Service Tax and ... Application for restoration of the appeal – appeal was earlier dismissed for not getting clearance from COD - Now, the applicant produced the necessary clearance from COD to pursue the appeal –appeal is restored - application for condoning the delay of 85 days in filing the appeal – delay condoned – as per circular dated 12-3-07 prior to the date when the amended telecommunication service comes w.e.f. 2007 service tax is not applicable on Interconnection Usage Charges (IUC) – hence stay granted The appeal was restored as the applicant provided necessary clearance from COD. The delay of 85 days in filing the appeal was condoned. Pre-deposit of Service Tax and penalties waived due to a circular clarifying non-applicability of tax on IUC before 2007. Stay petition allowed, appeal listed with Appeal No. ST/139/2007.
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