https://www.taxtmi.com/caselaws?id=766355 Supply of vehicles for transporting doctors, paramedics and health workers under the National Health Mission was treated as a service provided to Government by way of an activity in relation to public health under Entry No. 25(a) of Notification No. 25/2012-ST. The vehicles were deployed on orders of the Chief Medical Officer for implementation of public health schemes, and the broad expression "any activity" was read to cover such support services. The Tribunal noted that Notification No. 6/2014-ST widened the exemption and that the related circular confirmed continued exemption for public health services. The service was therefore exempt and not liable to Service Tax. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766355 Supply of vehicles for transporting doctors, paramedics and health workers under the National Health Mission was treated as a service provided to Government by way of an activity in relation to public health under Entry No. 25(a) of Notification No. 25/2012-ST. The vehicles were deployed on orders of the Chief Medical Officer for implementation of public health schemes, and the broad expression "any activity" was read to cover such support services. The Tribunal noted that Notification No. 6/2014-ST widened the exemption and that the related circular confirmed continued exemption for public health services. The service was therefore exempt and not liable to Service Tax. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766355