Service Tax payable on Dial 100 Project for police/fire services

EMRI Green Health Services Vs Commissioner of Central Tax (CESTAT Hyderabad)

In the case of EMRI Green Health Services v. Commissioner of Central Tax, CESTAT Hyderabad adjudicated on an appeal regarding service tax liabilities. EMRI Green Health Services, a non-profit organization registered under Section 12AA of the Income Tax Act 1961, provided services to the State Government under agreements, primarily focusing on emergency response services under the National Health Mission (NHM). They maintained proper books of accounts and all transactions were conducted through the banking

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