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    <description>The Tribunal waived the pre-deposit of service tax in the case involving Rent-A-Cab operators, despite the absence of the appellants. However, the appeal was dismissed due to a significant delay of 18 months in filing before the Commissioner (Appeals), exceeding the prescribed timeline. The Tribunal upheld the dismissal, citing precedent and affirming the decision based on the grounds of limitation.</description>
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      <description>The Tribunal waived the pre-deposit of service tax in the case involving Rent-A-Cab operators, despite the absence of the appellants. However, the appeal was dismissed due to a significant delay of 18 months in filing before the Commissioner (Appeals), exceeding the prescribed timeline. The Tribunal upheld the dismissal, citing precedent and affirming the decision based on the grounds of limitation.</description>
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