26 January 2013
a pvt limited co. providing home nursing services through its nursing staff(few staff are contract basis) at client (patients) place and charges fees from clients whether co. liable to collect service tax
In my view the above services are taxable since other then negative list is applicable today.
I also highlight item No.2 of Notification No.25/2012-ST dated 20-06-2012 Health care services by a clinical establishment, an authorised medical practitioner or para-medics; ( These services are exempt if they are provided by the above institutions)
As I understand the above service is not provided by any one of the above.
28 January 2013
This is not the case of refund since you have not paid the tax wrongly or neither the conditions under Section 11BB of Central Excise are satisfied. No way of refund.
28 January 2013
Vijendra Ji R u exporting the Services ??? If yes then go and claim the refund otherwise no refund from department,,this is what law says.