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Ld. Counsel Ms. Mary Josy appearing on behalf of the appellant submits that the appellant is a municipality, a State Governmental Authority inter alia, engaged in providing services covered under the categories of “Renting of Immovable Property Service” and “Sale of Space or Time for Advertisement Service”. She submits that the impugned order dt. 26.02.2016 was served on the appellant on 04.03.2016. The appeal is ought to have been filed before the Tribunal on or before 04.06.2016, however the appeal was filed on 02.07.2018. She submits that major portion of the demand to the tune of Rs.1,14,66,895/- for the period 2010-11 to 2013-14 has been dropped by the Commissioner in the impugned order against which Department has also preferred Appeal ST/41354/2016, which is pending before Tribunal. She submits that the present appeal has been filed against confirmation of balance demand to the tune of Rs.75,70,794/- for the very same period; that the appellant did not collect service tax on any receipt during the period of dispute.; that appellant is in severe financial crisis for the last few years and has not been able to mobilize funds to pay the predeposit; that they defaulted payment of electricity charges to TNEB; that even salary could not be paid to their employees for the last three months. Apart from the financial crisis, there has been frequent change of competent authority in the Municipality for the last two years which also attributed administrative delay in filing the appeal. The delay is neither wanton nor intentional but due to administrative exigencies as well as severe financial crisis. She therefore prayed that considering the plea of appellant, delay may be condoned as they have good case on merits to succeed.