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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Levy of service tax - business auxiliary service - appellant ...


Hospital Wins Case: No Service Tax on Doctors' Contracts, Joint Benefit Recognized, Demand Set Aside.

March 17, 2023

Case Laws     Service Tax     AT

Levy of service tax - business auxiliary service - appellant engages professional/doctors/ consultants on contractual basis - the arrangement was for joint benefit of both the parties with shared obligations, responsibilities and benefits and, therefore, no service was provided by the hospital to the doctors. - Demand set aside - AT

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