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2019 (1) TMI 378 - AT - Service TaxBusiness Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - a part of the doctors visiting consultation fee is retained by the appellant in view of the consultant’s making use of medical facilities, such as, radiology, pathology and all diagnostic available with the hospital and other administrative facilities - whether classified as Business Support services or otherwise? - Held that:- The matter is no longer res-integra as this Tribunal in the case of M/s Sir Ganga Ram Hospital and others vs. CCE, Delhi – I and others [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 - demand set aside - appeal allowed - decided in favor of appellant.
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