Service Tax - Applicability of Service Tax on ambulance services provided to Government by private service providers under the National Health Mission [NHM] - Circular No.210/2/2018 dated 30.05.2018 Communication thereof
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Public health exemption covers ambulance services to government under the National Health Mission, clarifying service tax treatment. Provision of ambulance services to State Governments under the National Health Mission by private service providers was clarified as a service provided to Government by way of public health, falling within the exemption under Notification No. 25/2012-Service Tax. The Trade Notice was issued to communicate this clarification to the trade, field formations, officers, assessees, and industry associations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Public health exemption covers ambulance services to government under the National Health Mission, clarifying service tax treatment.
Provision of ambulance services to State Governments under the National Health Mission by private service providers was clarified as a service provided to Government by way of public health, falling within the exemption under Notification No. 25/2012-Service Tax. The Trade Notice was issued to communicate this clarification to the trade, field formations, officers, assessees, and industry associations.
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