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2017 (1) TMI 1644

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....odhar, Member (T) Shri G. Hari Govind, Chartered Accountant, for the Appellant. Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Delay of 159 days was explained due to the delay in receipt of the order from the authorities. Taking into consideration the difficulties expressed, delay is condoned and MA (COD) is allowed. 2. When the appeal is looked into, the service tax d....