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    <title>2019 (1) TMI 502 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of M/s. Karnataka Govt. Insurance Dept., setting aside the demand and penalties imposed under the Finance Act, 1994. The Tribunal held that the insurance scheme for government employees was a sovereign activity exempt from service tax, aligning with Circular No. 89/7/2006-ST. The activity was deemed mandatory, fulfilling statutory obligations, and serving public interest, thus not constituting taxable services.</description>
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