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    <description>The AAAR Gujarat rejected an appeal concerning service tax exemption for a lump-sum amount received under a Diamond Plan for 20-year healthcare services. The appellant sought exemption under Sr. No. 74 of Notification No. 12/2017-Central Tax but failed to provide adequate documentation. Despite submitting limited details of the Diamond Plan and a single bill of supply, the appellant did not furnish relevant documents necessary for the authority to make a determination. The AAAR dismissed the appeal due to insufficient documentation.</description>
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      <description>The AAAR Gujarat rejected an appeal concerning service tax exemption for a lump-sum amount received under a Diamond Plan for 20-year healthcare services. The appellant sought exemption under Sr. No. 74 of Notification No. 12/2017-Central Tax but failed to provide adequate documentation. Despite submitting limited details of the Diamond Plan and a single bill of supply, the appellant did not furnish relevant documents necessary for the authority to make a determination. The AAAR dismissed the appeal due to insufficient documentation.</description>
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