Levy of service tax - healthcare services - The exemption ...

Service Tax on Healthcare Services Dismissed Due to Lack of Notice; Exemption Applies Only if Liability Established.

November 2, 2022

Case Laws     Service Tax     AT

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the absence of any notice under the category of healthcare services no tax liability can be fastened on the respondent. Therefore, the demand under the head event management services made in the show cause notice has been correctly dropped in the impugned order. - AT

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