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    <title>Service Tax-Appeals under Section 85 of Finance Act, 1994-Change In the Appeal period consequent to enactment of Finance Bill 2012-sub-section (3A) of Section 85 of the Finance Act inserted w.e.f 28.05.2012</title>
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    <description>The Finance Bill&#039;s insertion of sub section (3A) to Section 85, effective 28 May 2012, sets the appeal period for service tax orders/decisions at two months from receipt and provides a one month condonable period measured from the expiry of that two month appeal period.</description>
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