2024 (12) TMI 1197

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..... ded by the respondent to the Government Hospitals, Medical Colleges, Primary Health Centres, Community Health centres, Arogya Parivar Kendra, Block health Centres, Panchayat Health Centres, Municipal Corporation, District Ayurved Office Bhavnagar etc. - exemption from payment of Service tax under Sr. No. 25(a) of the Notification No. 25/2012-ST dated 20.06.2012 - the exemptions were allowed by CES .....

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..... learned counsel appearing for the appellant(s) and having gone through the materials on record, we find no reason to interfere with the impugned order dated 23-02-2024 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. 3. The Civil Appeals are, accordingly, dismissed on the ground of delay as well as merits. 4 However, question of law, if any, is kept open. .....

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