Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Challenge to the luxury tax is levied on the hospitals - any ...

VAT and Sales Tax

November 25, 2015

Challenge to the luxury tax is levied on the hospitals - any facility like the air-conditioner and television provided to the patient or his attendant in a private hospital should definitely be construed as a luxury and liable for luxury tax. - HC

View Source

 


 

You may also like:

  1. Levy of Luxury Tax - charitable trust - running a Dharmashala incidental to its main activity of running a hospital - not liable to luxury tax - HC

  2. Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC

  3. Liability of GST - medicines supplied to In-patients through pharmacy - the food supplied to in-patients is part of composite supply of health care and not separately...

  4. Input Tax Credit - medicines supplied to patients admitted in hospital - medicines supplied to patients treated as out-patients - medicines supplied to other than...

  5. Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care...

  6. Short-term accommodation in hotel - State government has exclusive power to levy luxury tax - levy of service tax is unconstitutional - HC

  7. Exemption u/s 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The...

  8. Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD....

  9. Claim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - The test cannot be percentage of the poor...

  10. Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se...

 

Quick Updates:Latest Updates