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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Levy of service tax - healthcare services - The exemption ...

Case Laws     Service Tax

November 2, 2022

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the absence of any notice under the category of healthcare services no tax liability can be fastened on the respondent. Therefore, the demand under the head event management services made in the show cause notice has been correctly dropped in the impugned order. - AT

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