https://www.taxtmi.com/caselaws?id=751219 CESTAT Hyderabad held that the appellant was eligible for exemption under Notification No. 25/2012 ST for emergency response services (Dial 108, 102, 104) provided to government under public health schemes. The tribunal found that police/fire response services constituted less than 5% of the bundled contract, not requiring bifurcation under Section 66F(3)(a). The appellant, a non-profit organization, maintained proper records, filed returns, and acted in good faith believing their services were exempt. Extended period of limitation was rejected as the appellant had deposited disputed tax before SCN issuance. Penalty under Section 78 was set aside. Appeal allowed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751219 CESTAT Hyderabad held that the appellant was eligible for exemption under Notification No. 25/2012 ST for emergency response services (Dial 108, 102, 104) provided to government under public health schemes. The tribunal found that police/fire response services constituted less than 5% of the bundled contract, not requiring bifurcation under Section 66F(3)(a). The appellant, a non-profit organization, maintained proper records, filed returns, and acted in good faith believing their services were exempt. Extended period of limitation was rejected as the appellant had deposited disputed tax before SCN issuance. Penalty under Section 78 was set aside. Appeal allowed. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751219