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    <title>2013 (6) TMI 237 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal condoned a 567-day delay in filing the appeal due to a communication gap with the consultant. The stay petition was allowed, leading to a swift resolution of the appeal. The appellant&#039;s liability for service tax was upheld, but the matter was remanded for fresh consideration regarding eligibility for small scale service provider benefits. The Tribunal emphasized the need for the adjudicating authority to address this issue, allowing for a comprehensive review. The appeal was allowed by way of remand for a fair decision following principles of natural justice.</description>
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      <description>The Tribunal condoned a 567-day delay in filing the appeal due to a communication gap with the consultant. The stay petition was allowed, leading to a swift resolution of the appeal. The appellant&#039;s liability for service tax was upheld, but the matter was remanded for fresh consideration regarding eligibility for small scale service provider benefits. The Tribunal emphasized the need for the adjudicating authority to address this issue, allowing for a comprehensive review. The appeal was allowed by way of remand for a fair decision following principles of natural justice.</description>
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