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2018 (6) TMI 1256 - AT - Service TaxBusiness Support Service - sharing of infrastructure with doctors - portion of the fee collected by the appellant and retained by them - Held that:- The issue herein have been decided in favor of the appellant for the previous period in the case of M/S SIR GANGA RAM HOSPITAL, BOMBAY HOSPITAL & MEDICAL RESEARCH CENTRE, APPOLLO HOSPITALS, M/S MAX HEALTH CARE INSTITUTE LTD VERSUS CCE DELHI-I, CCE&ST INDORE, CCE&ST RAIPUR, CST NEW DELHI AND CST DELHI VERSUS M/S INDRAPRASTHA MEDICAL CORPORATION LTD [2017 (12) TMI 509 - CESTAT NEW DELHI], where it was held that There is no legal justification to tax the share of clinical establishment on the ground that they have supported the commerce or business of doctors by providing infrastructure - appeal allowed - decided in favor of appellant.
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