Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]

By Shabna Rahim - On November 14, 2023 2:30 pm - 2 mins read

Service Recipient under Revenue Cycle Management - Revenue Cycle Management - RCM - CESTAT - Excise - TAXSCAN

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the body corporate which was not a business entity is not liable to pay service tax as a service recipient under Revenue Cycle Management (RCM). Managing Director of Andhra Pradesh Medical Services and Infrastructure Development Corporation (APMSIDC), the appellant assessee…

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