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      <description>Any person aggrieved by an adjudicating authority may appeal to the Commissioner (Appeals) in Form ST-4 within two months (plus one month condonation), with a mandatory pre-deposit at the first stage; the Commissioner (Appeals) may enhance service tax, interest or penalty after giving a reasonable opportunity. Appeals to the Appellate Tribunal are in Form ST-5 (assessees) or ST-7 (department), filed within three months (four for committees), with cross objections in Form ST-6 within 45 days; the Tribunal may admit belated filings on sufficient cause and fees are prescribed for appeals.</description>
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