Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Healthcare services supplied by a clinical establishment through doctors, specialists and para-medical personnel were held exempt under Notification No. 12/2017-Central Tax (Rate) read with the CBIC circular, because the substance of the arrangement was direct diagnosis, treatment and medical care to patients. The revenue-sharing structure did not convert the service into manpower supply or business support, and classification under SAC 9985 was rejected. The show cause notices seeking GST on exempt healthcare services were without jurisdiction and were quashed. The writ petitions were maintainable despite the alternative remedy objection because the notices proceeded on an erroneous denial of exemption and the foundational jurisdictional facts were absent.
Healthcare services supplied by a clinical establishment through doctors, specialists and para-medical personnel were held exempt under Notification No. 12/2017-Central Tax (Rate) read with the CBIC circular, because the substance of the arrangement was direct diagnosis, treatment and medical care to patients. The revenue-sharing structure did not convert the service into manpower supply or business support, and classification under SAC 9985 was rejected. The show cause notices seeking GST on exempt healthcare services were without jurisdiction and were quashed. The writ petitions were maintainable despite the alternative remedy objection because the notices proceeded on an erroneous denial of exemption and the foundational jurisdictional facts were absent.
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