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    <description>CISF challenged service tax liability for security services. Tribunal partially allowed the appeal, upholding service tax and interest demands for the period post-01.04.2009. While confirming tax and interest obligations, the Tribunal set aside penalties under Sections 77 and 78, finding no deliberate intent to evade tax. The ruling emphasized statutory compliance while recognizing interpretational challenges for government agencies.</description>
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      <description>CISF challenged service tax liability for security services. Tribunal partially allowed the appeal, upholding service tax and interest demands for the period post-01.04.2009. While confirming tax and interest obligations, the Tribunal set aside penalties under Sections 77 and 78, finding no deliberate intent to evade tax. The ruling emphasized statutory compliance while recognizing interpretational challenges for government agencies.</description>
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