https://www.taxtmi.com/caselaws?id=443029 The court held that Tamil Nadu Medical Services Corporation Ltd. (TNMSCL) is not exempt from service tax as it does not perform primary inalienable functions of the state. TNMSCL's activities were deemed commercial and not sovereign in nature. The court classified TNMSCL's services under 'Storage and Warehouse Services' and 'Cargo Handling Services', dismissing claims for exemption from service tax. The extended time limit for issuing Show Cause Notice (SCN) was deemed valid due to TNMSCL's non-disclosure of taxable activities. The appeal was mostly upheld, with the issue of 'Cargo Handling Services' remanded for further consideration by the Original Authority. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443029 The court held that Tamil Nadu Medical Services Corporation Ltd. (TNMSCL) is not exempt from service tax as it does not perform primary inalienable functions of the state. TNMSCL's activities were deemed commercial and not sovereign in nature. The court classified TNMSCL's services under 'Storage and Warehouse Services' and 'Cargo Handling Services', dismissing claims for exemption from service tax. The extended time limit for issuing Show Cause Notice (SCN) was deemed valid due to TNMSCL's non-disclosure of taxable activities. The appeal was mostly upheld, with the issue of 'Cargo Handling Services' remanded for further consideration by the Original Authority. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443029