https://www.taxtmi.com/caselaws?id=790368 Healthcare services rendered by a clinical establishment, including a hospital and diagnostic centre, are treated as exempt under Notification No. 25/2012-Service Tax when the services fall within the healthcare exemption under the Finance Act, 1994. Tax liability cannot be inferred merely from Form 26AS or financial statements, and receipts such as bank interest, directors' remuneration or legal expenses do not by themselves establish taxable service activity. The extended period under Section 73(1) applies only where fraud, collusion, wilful misstatement, suppression of facts or intent to evade tax is affirmatively found; non-filing of returns or non-production of documents alone is insufficient. Interest and penalty depend on a valid invocation of the extended limitation. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 14:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790368 Healthcare services rendered by a clinical establishment, including a hospital and diagnostic centre, are treated as exempt under Notification No. 25/2012-Service Tax when the services fall within the healthcare exemption under the Finance Act, 1994. Tax liability cannot be inferred merely from Form 26AS or financial statements, and receipts such as bank interest, directors' remuneration or legal expenses do not by themselves establish taxable service activity. The extended period under Section 73(1) applies only where fraud, collusion, wilful misstatement, suppression of facts or intent to evade tax is affirmatively found; non-filing of returns or non-production of documents alone is insufficient. Interest and penalty depend on a valid invocation of the extended limitation. Case-Laws Service Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790368