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          Service Tax

          Services provided by operators of the Common Bio-medical Waste Treatment Facility

          Exempted Services

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          Exemption for biomedical waste treatment services shields operators from service tax on treatment and disposal services. Services by operators of a Common Bio medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio medical waste, and processes incidental thereto, are exempted from service tax under the applicable exemption notifications, covering routine hospital and diagnostic-centre waste transported to the operator for treatment prior to disposal.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Exemption for biomedical waste treatment services shields operators from service tax on treatment and disposal services.

                                  Services by operators of a Common Bio medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio medical waste, and processes incidental thereto, are exempted from service tax under the applicable exemption notifications, covering routine hospital and diagnostic-centre waste transported to the operator for treatment prior to disposal.


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