Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT allowed the appeal filed by the hospital-assessees, holding that services rendered to doctors/consultants under a revenue-sharing model are not taxable as "Business Support Services" but qualify as "Health Care Services," which are exempt from service tax. Relying on consistent Tribunal precedent, it rejected the department's contention that providing infrastructure and related facilities to doctors constituted support of commerce or business. CESTAT further held that invocation of the extended period of limitation was impermissible as the dispute concerned interpretation of law and the department failed to establish suppression or misstatement; consequently, even the demand for the normal period could not survive.
CESTAT allowed the appeal filed by the hospital-assessees, holding that services rendered to doctors/consultants under a revenue-sharing model are not taxable as "Business Support Services" but qualify as "Health Care Services," which are exempt from service tax. Relying on consistent Tribunal precedent, it rejected the department's contention that providing infrastructure and related facilities to doctors constituted support of commerce or business. CESTAT further held that invocation of the extended period of limitation was impermissible as the dispute concerned interpretation of law and the department failed to establish suppression or misstatement; consequently, even the demand for the normal period could not survive.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
