Service Tax Can’t Be Levied Solely on Form 26AS Entries Without Proving Taxable Service: Gauhati HC

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. A ...