Tribunal Upholds Service Tax Exemption for Emergency Services Under Dial 108/102/104; Dismisses Penalties for Dial 100.

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....Eligibility to exemption - Taxability of emergency response services provided to government entities - The tribunal upheld the exemption for Dial 108, Dial 102, and Dial 104 projects under Notification No. 25/2012–ST, affirming these services were provided to the government by way of public health and were thus exempt from service tax. - The tribunal recognized the tax liability for the Dial 100 Project, noting that the service tax for this project had been duly paid by the appellant, including the applicable interest, before the issuance of the show cause notice. - The tribunal also recognized the appellant's good faith belief in their exemption status, leading to the setting aside of penalties for the alleged non-compliance.....