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    <description>Delay in filing the civil appeal was condoned, the appeal was admitted, and it was directed to be tagged with connected civil appeals concerning the same service tax matter. The order records only these procedural steps and does not decide any substantive issue on service tax liability or legal merits.</description>
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      <description>Delay in filing the civil appeal was condoned, the appeal was admitted, and it was directed to be tagged with connected civil appeals concerning the same service tax matter. The order records only these procedural steps and does not decide any substantive issue on service tax liability or legal merits.</description>
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