2003 (2) TMI 541

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.... ORDER The Revenue is aggrieved by the order of the Commissioner of (Appeals), who has condoned the delay in filing of quarterly return in ST-3 (for service tax) for the quarter ending March, 1995. It is the contention of the Revenue that although the plea of the respondents that they were new in business and were not aware of the rules and regulations of the newly introduced service tax was s....