Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Ayurvedic therapeutic treatment provided through a licensed hospital was held to fall outside the taxable category of Health and Fitness Services, because the records showed diagnosis, treatment and supervision by qualified medical practitioners using recognised Ayurvedic procedures, and the Revenue produced no contrary evidence. The pre-01.07.2012 demand was therefore unsustainable. For the post-01.07.2012 period, the Tribunal held that the appellant functioned as a clinical establishment rendering health care services in a recognised system of medicine, so the exemption under Notification No. 25/2012-ST applied. The post-01.07.2012 demands were accordingly not maintainable and the impugned orders were set aside.
Ayurvedic therapeutic treatment provided through a licensed hospital was held to fall outside the taxable category of Health and Fitness Services, because the records showed diagnosis, treatment and supervision by qualified medical practitioners using recognised Ayurvedic procedures, and the Revenue produced no contrary evidence. The pre-01.07.2012 demand was therefore unsustainable. For the post-01.07.2012 period, the Tribunal held that the appellant functioned as a clinical establishment rendering health care services in a recognised system of medicine, so the exemption under Notification No. 25/2012-ST applied. The post-01.07.2012 demands were accordingly not maintainable and the impugned orders were set aside.
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