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2019 (4) TMI 178 - CESTAT CHANDIGARHBusiness Support Services - appellants have retained certain percentage of the consultant’s fee charged from the patients as per agreement with different consultants on account of administrative support provided by appellants to various consultants/doctors - Held that:- This Tribunal in the case of M/S. SIR GANGA RAM HOSPITAL VERSUS C.S.T., DELHI-I [2018 (7) TMI 1127 - CESTAT NEW DELHI], where it was held that The fact remains is that in the given arrangements/agreements with the diagnostic centres the appellant is not providing any health service. It is merely collecting money on behalf of the diagnostic centres for providing them the number of patients. Hence, the share of revenue so collected in the hands of the appellant cannot be categorized as a consideration for rendering the health service to the patients. The appellants had not provided any business support service to the consultants/doctors or patient, therefore, no service tax is payable by appellants under the category of Business Support Service - Appeal allowed - decided in favor of appellant.
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