Service tax exemption for UN agencies upheld; J&K and SEZ services remanded for review. Penalties u/ss 77 & 78 set aside.

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....Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.....