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Issues: Whether supply of vehicles for transportation of doctors, paramedics and health workers engaged in the National Health Mission was exempt as services provided to Government by way of an activity in relation to public health under Entry No. 25(a) of Notification No. 25/2012-ST.
Analysis: The vehicles were supplied on orders of the Chief Medical Officer for implementation of public health schemes. The exemption entry covers services provided to Government, a local authority or a governmental authority by way of carrying out any activity in relation to public health. The scope of the entry was broadened by Notification No. 6/2014-ST, and the circular on the same subject clarified that exemption remains available to services provided to Government by way of public health. The Tribunal relied on the wide meaning of the expression "any activity" and held that providing vehicles for personnel performing public health functions is part of the service rendered to Government in relation to public health. The Tribunal also noted that service categorisation under Section 65 of the Finance Act, 1994 had become redundant after 01.07.2012.
Conclusion: The service was exempt and not liable to Service Tax; the demand was unsustainable.
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