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    <description>The delay in filing the appeal was condoned due to a satisfactory explanation provided by the appellant. The tribunal determined that the appellants primarily offered online leasing services for IT purposes and not consultation services, resulting in the grant of a stay application with a waiver of pre-deposit of Service Tax and penalty. Additionally, a miscellaneous application to keep the appeal pending until receiving sanction was rejected by the tribunal.</description>
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      <description>The delay in filing the appeal was condoned due to a satisfactory explanation provided by the appellant. The tribunal determined that the appellants primarily offered online leasing services for IT purposes and not consultation services, resulting in the grant of a stay application with a waiver of pre-deposit of Service Tax and penalty. Additionally, a miscellaneous application to keep the appeal pending until receiving sanction was rejected by the tribunal.</description>
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