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2018 (7) TMI 1127 - AT - Service TaxDiagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - Held that:- It is the appellant who shall be employing its own staff for billing and receiving the payment at such rate as to be decided by the appellant. Thereafter such percentage of the Revenue as collected shall be given to the diagnostic centre as mentioned in the respective agreement - The bare perusal of these terms and conditions makes one thing clear that there is no element of rent is involved in the transaction between the appellant and diagnostic centre - demand do not sustain. Business Support Service - facilitation of customer relationship to the diagnostic centres by employing their own staff to collect the amount from the patients against the diagnostic services to be received by them but to be provided by the diagnostic centres in the appellants premises - whether same can be classified to be held as Business Support Service, as alleged - 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 - there is no role of the appellant for providing diagnostic health services to the patients except retaining revenue share on that pretext - considerations received undoubtedly is for such activities as are enumerated in the definition of the BSS - Demand under BSS upheld. Management Maintenance & Repair Services - Held that:- As apparent, the agreement of the appellant with the FCs is to provide basic amenities as water, electricity, air-conditioning, power back-up etc. It is also apparent that appellant while allowing the FCs to operate in its premises, it charges a fixed amount and also receives a fixed percentage from the sale of these FCs. The activity is opined to not to fall under definition of MMR in Section 65 (64) of the Act - the demand of service tax as levied vide SCN dated 30.01.2015 for rendering Management, Maintenance & Repair Services is hereby set aside. Appeal allowed in part.
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