AAR : Health Care Services provided by applicant, not qualifying as ‘Clinical Establishment’, taxable

Madhya Pradesh AAR holds applicant, not being a ‘Clinical Establishment’, ineligible for exemption in respect of health care service provided under Sr. no.74 and para 2(s) of Notification No. 12/2017 Central Tax (rate) dated June 28, 2017; Remarks, “Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a Clinical Establishment per se”; Applicant is making a vain attempt to circumven...