https://www.taxtmi.com/caselaws?id=790089 Taxability of medical services under a State welfare scheme depends on the true nature of the scheme and the contractual arrangement between the hospital, scheme administrator and insurer; where the adjudicating authority has not examined those documents, the matter must be reconsidered de novo. The Tribunal also found that this interpretational dispute did not justify invocation of the extended period of limitation, and that penalty action was unwarranted on the same reasoning. The impugned order was set aside, the issue of taxability was remanded for fresh adjudication within the normal period, and the penalties were deleted. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790089 Taxability of medical services under a State welfare scheme depends on the true nature of the scheme and the contractual arrangement between the hospital, scheme administrator and insurer; where the adjudicating authority has not examined those documents, the matter must be reconsidered de novo. The Tribunal also found that this interpretational dispute did not justify invocation of the extended period of limitation, and that penalty action was unwarranted on the same reasoning. The impugned order was set aside, the issue of taxability was remanded for fresh adjudication within the normal period, and the penalties were deleted. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790089