Green Valley Diagnostics & Hospitals Pvt. Ltd. Vs Union of India (Gauhati High Court)
Date: April 20, 2026
Subject Matter
Service Tax Demand Quashed on Exempt Healthcare Services and Improper Extended Limitation Invocation
Summary
The High Court set aside the demand-cum-show cause notice and the order-in-original, thereby quashing the service tax demand of Rs. 10,13,56,425/-, along with interest and penalties. The Court found that the healthcare services provided by the petiti…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT The Petitioner is a private limited company incorporated in the year 2002 and is engaged for providing health care services from its Diagnostic Centre and Hospital situated at Dibrugarh City and known for its excellence in providing world class medical services. The Petitioner has no other activities either in the form of business or any other…