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Service Tax Can’t Be Levied Solely on Form 26AS Entries Without Proving Taxable Service: Gauhati HC
Case Law Details
- Case Name
- Green Valley Diagnostics & Hospitals Pvt. Ltd. Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Green Valley Diagnostics & Hospitals Pvt. Ltd. Vs Union of India (Gauhati High Court)
The petition concerned a private limited company operating a diagnostic centre and hospital, engaged solely in providing healthcare services through its clinical establishment. It had voluntarily obtained service tax registration, but did not file ST-3 returns on the basis that the services it rendered were exempt from service tax under Notification No. 25/2012-Service Tax dated 20.06.2012, and that exempt service providers were relaxed from filing returns under Circular No. 97/8/2007 dated 23.08.2007.
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