Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
AAR determined that services provided to 54 government hospitals under DM&RHS constitute exempt supplies. The ruling hinged on constitutional provisions under Articles 243G and 243W, which define public health and hospital services as state government responsibilities. The services, including housekeeping, security, and maintenance support, directly relate to hospital facility operations. Consequently, these services fall under Entry No.3 of Notification No. 12/2017-CT (Rate), rendering them tax exempt. The exemption applies specifically to activities intrinsically linked to public health infrastructure maintenance, recognizing the essential nature of supporting government healthcare facilities.
AAR determined that services provided to 54 government hospitals under DM&RHS constitute exempt supplies. The ruling hinged on constitutional provisions under Articles 243G and 243W, which define public health and hospital services as state government responsibilities. The services, including housekeeping, security, and maintenance support, directly relate to hospital facility operations. Consequently, these services fall under Entry No.3 of Notification No. 12/2017-CT (Rate), rendering them tax exempt. The exemption applies specifically to activities intrinsically linked to public health infrastructure maintenance, recognizing the essential nature of supporting government healthcare facilities.
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