#service tax exemption

3 articles

Sort by:

Newest Oldest Top Rated Most Viewed Most Saved Most Discussed

Jan 31, 2026 • 11:02 AM

Healthcare Services vs Cosmetic Surgery | Exemption Under Mega Notification Hinges on Purpose of Treatment : Customs, Excise & Service Tax Appellate Tribunal

CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.

Sanitation Services to Government Hospitals Exempt from Service Tax | Notification 25/2012-ST Applies : Customs, Excise and Service Tax Appellate Tribunal

Case Law Analysis

Jan 29, 2026 • 01:10 AM

Sanitation Services to Government Hospitals Exempt from Service Tax | Notification 25/2012-ST Applies : Customs, Excise and Service Tax Appellate Tribunal

The CETAT holds that cleaning and sanitation services provided to government hospitals fall under exemption Notification 25/2012-ST, clarifying statutory interpretation and limiting extended demand periods.

Mining Lease Not Taxable as Renting of Immovable Property | Sovereign Function Exempts from Service Tax : Customs, Excise & Service Tax Appellate Tribunal

Case Law Analysis

Jan 24, 2026 • 05:03 PM

Mining Lease Not Taxable as Renting of Immovable Property | Sovereign Function Exempts from Service Tax : Customs, Excise & Service Tax Appellate Tribunal

The CETAT holds that royalty and dead rent collected for mining leases are not taxable as renting of immovable property, as it constitutes a sovereign function under MMDR Act, 1957.

Stay Updated

Get the latest legal insights delivered to your inbox.

#service tax exemption

Healthcare Services vs Cosmetic Surgery | Exemption Under Mega Notification Hinges on Purpose of Treatment : Customs, Excise & Service Tax Appellate Tribunal

Sanitation Services to Government Hospitals Exempt from Service Tax | Notification 25/2012-ST Applies : Customs, Excise and Service Tax Appellate Tribunal

Mining Lease Not Taxable as Renting of Immovable Property | Sovereign Function Exempts from Service Tax : Customs, Excise & Service Tax Appellate Tribunal

Categories

Trending Tags

Stay Updated