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C.C. & C.E. & S.T. -Allahabad Versus Jyoti Hospital Pvt. Ltd

Taxability - health services - service tax levied on the said service w.e.f. 1/7/2010 and exemption granted vide N/N.30/2011-ST dated 25/4/2011 w.e.f.1/5/2011 - whether the said service remained taxable for the period 1/7/2010 to 30/4/2011 and extended period of limitation invocable? - Held that: - I find that there is no element of suppression and or contumacious conduct on the part of the appellant. Rather it is evident from the record that upon information been received by the revenue from th .....

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(SM] - ORDER NO.70679/2016 - Dated:- 12-8-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ashok B. Kulgod (Asstt. Commr.) (A.R.) for the Appellant Shri Nishant Mishra, Advocate for the Respondent ORDER Per Mr. Anil Choudhary. The revenue is in appeal against the appellate order passed by Commissioner (Appeals) by which the penalty levied under Sections 70, 77 and 78 of the Act having been set aside. 2. The brief facts are that the respondent-assessee is a hospital/nursing home and providing he .....

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nt was settled directly by the insurance company with the hospital or nursing home. Thereafter, the Central government vide Notification No. 30/2011-ST dated 25/4/2011 granted exemption to the service of health services under the aforementioned provision with effect from 1/5/2011. Thus, the said service remained taxable for the period 1/7/2010 to 30/4/2011. 3. SCN dated 14/2/14 was issued on the respondent assessee invoking the extended period of limitation. Upon having heard the parties, I find .....

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