Latest Amendments and Recent News Views & Stories
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| Latest News Views and Stories |
| Taxing cashless insurance facility is discriminatory | Discrimination in taxation policy is least expected by the citizens and more so if it comes to harsh taxes on healthcare. The Finance Act, 2010, had brought the health check up services undertaken by hospitals or medical establishments for the employees of business entities, and health services provided under health insurance schemes offered by insurance companies, under the service tax net.
According to statutory definition under Section 65 (105) (zzzzo) the service provided by any hospital, nursing home or multi-specialty clinic come under the ambit of service tax depending on the entity making payment to the service provider. Service tax law in this unique case recognises the distinction between the payer of the service and the beneficiary of the service. In two situations, service tax liability may arise in healthcare service sector ...more | | |
| Recent Important Judgement |
| STO 2010 CESTAT 182 | Appeal: Restoration: Committee of Commissioners:
A Committee comprises more than one Member to be called as a Committee. If one Member of the Committee decides on 1.12.2008 and the other Member decides on 4.12.2008 it can clearly be said that there was no Committee on either of the dates for a decision. Once the Review order suffers from such legal infirmity, restoration application is bound to be dismissed. It is ordered accordingly. (para 4)...more | | |
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| STO 2010 CESTAT 183 | Service Tax: Business Auxiliary Services: Remand:
Taking into account the submissions made by the learned advocate and facts on, record, the matter is remanded to the original adjudicating authority, who shall proceed to adjudicate the matter afresh after giving an opportunity to the appellant to produce documentary evidence as well as make fresh submissions. Thereafter, the original adjudicating authority shall pass a well reasoned order duly analyzing all the facts and legal provisions. (para 5)...more | | |
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| STO 2010 CESTAT 184 | Service Tax: Business Auxiliary Services: Commission:
In this case as soon as it was pointed out by the department appellant started paying the tax without waiting for any clarification from the Board. The very fact that Board issued a Circular in 2006 shows that there were divergent views. Further it is also noticed that appellant has paid excess amount in view of the fact that the Commissioner (Appeals) has given the benefit of exemption prior to 10.09.04. Having regard to all these factors this is a fit case for waiver of penalty by invoking the provisions of Section 80 of Finance Act, 1994. Accordingly, the penalty imposed under Section 78 equal to the service tax payable in the impugned order is set aside. (para 3)...more | | |
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