Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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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