Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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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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