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Service Tax - Highlights / Catch Notes

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Exemption from Service Tax - discharge of sovereign functions or ...


Tamil Nadu Hospitals' Drug Procurement Not Exempt from Service Tax Without Central Notification, Unlike State Sales Tax Exemption.

September 15, 2023

Case Laws     Service Tax     AT

Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State Government Hospitals - t in the absence of a specific notification by the Central Government exempting their activities from service tax, like that issued by the State Government in the case of sales tax reproduced above, the appellant will not be eligible to claim exemption from service tax - AT

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