Healthcare Services Exempt from Service Tax: Gauhati High Court Quashes Rs. 10.13 Crore Demand Based Solely on Form 26AS Data

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Healthcare Services Exempt from Service Tax: Gauhati High Court Quashes Rs. 10.13 Crore Demand Based Solely on Form 26AS Data

Indirect Taxes

Published on

25/04/2026

By Mariya Paliwala

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The Gauhati High Court has set aside a service tax demand exceeding ₹10.13 crore against a Hospital, holding that tax liability cannot be determined merely on the basis of Form 26AS data without examining the nature of services rendered. The bench of Justice Soumitra Saikia has observed that Form 26AS merely reflects TDS deductions and…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Healthcare Services Exempt from Service Tax: Gauhati High Court Quashes Rs. 10.13 Crore Demand Based Solely on Form 26AS Data

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