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Service Tax - Highlights / Catch Notes

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Exemption from service tax - question of law or fact - Providing ...


Tribunal Confirms Service Tax Exemption for Public Health Services Provided to Government Entities.

February 26, 2024

Case Laws     Service Tax     AT

Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc., to government hospitals, medical colleges, community health centers, and other government entities. - The tribunal held that, the services provided to government entities related to public health, sanitation, and solid waste management qualified for exemption. The Tribunal clarified that the intention behind the exemption was to encourage services contributing to public health, making a distinction between services "to Government" and not "by Government."

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