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Service Tax - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Eligibility for deduction of cost of medicines incurred for ...

Case Laws     Service Tax

May 8, 2024

Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented by the appellant, found merit in their argument. They upheld the view that since hospitals purchase medicines to provide them to patients under the RSBY health scheme, the cost of medicines should not be included in the taxable amount.

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