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    <description>The appeal was allowed after an 8-day delay in filing was condoned due to a reasonable explanation. The challenge against a service tax demand imposed by the Commissioner under Section 84 of the Finance Act, 1994 was successful, with the tax demand reduced significantly. The Tribunal found that the revisionary authority had overstepped its jurisdiction by revising the order on different grounds, leading to the dismissal of the order and allowing the appeal without pre-deposit requirements.</description>
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      <description>The appeal was allowed after an 8-day delay in filing was condoned due to a reasonable explanation. The challenge against a service tax demand imposed by the Commissioner under Section 84 of the Finance Act, 1994 was successful, with the tax demand reduced significantly. The Tribunal found that the revisionary authority had overstepped its jurisdiction by revising the order on different grounds, leading to the dismissal of the order and allowing the appeal without pre-deposit requirements.</description>
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