Service tax exemption for clinical establishments removes levy on the specified taxable service under the Finance Act. The Central Government exempted the taxable service provided by clinical establishments, relieving that specified taxable service from the whole of service tax leviable under the Finance Act, effective from the stated commencement date; that exemption was subsequently rescinded by a later notification.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for clinical establishments removes levy on the specified taxable service under the Finance Act.
The Central Government exempted the taxable service provided by clinical establishments, relieving that specified taxable service from the whole of service tax leviable under the Finance Act, effective from the stated commencement date; that exemption was subsequently rescinded by a later notification.
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