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    <description>A 12-day delay in filing the appeal was condoned after the explanation was found satisfactory. On the service tax dispute, the demand related to road construction and allied works under commercial or industrial construction service; the work order indicated that the appellant had undertaken road construction for the service recipient, bringing the activity within the exclusion for roads. On a prima facie view, the major part of the demand was found not sustainable, so waiver of pre-deposit was granted and recovery of the adjudged dues was stayed at the interim stage.</description>
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