Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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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