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    <description>The Tribunal set aside the demand for service tax on Health Services under the Kalaignar Kapeetu Thittam scheme, citing lack of intent to evade tax and remanded the case for further consideration. The imposition of penalties under sections 77 and 78 of the Finance Act, 1994, was overturned, and the matter was directed back to the adjudicating authority for a fresh review in accordance with legal precedent.</description>
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      <description>The Tribunal set aside the demand for service tax on Health Services under the Kalaignar Kapeetu Thittam scheme, citing lack of intent to evade tax and remanded the case for further consideration. The imposition of penalties under sections 77 and 78 of the Finance Act, 1994, was overturned, and the matter was directed back to the adjudicating authority for a fresh review in accordance with legal precedent.</description>
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