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2019 (3) TMI 1331 - AT - Service TaxClassification of services - support services of business or commerce or not - doctors/consultants’ fee collected by the respondent-assessee for providing administrative support services - Held that:- The issue has been settled by this Tribunal in the case of M/s. Sir Ganga Ram Hospital and others [2017 (12) TMI 509 - CESTAT NEW DELHI], where it was held that The service provided by the respondent hospital would merit classification under Health Care Services extended to the patients. Thus, the respondent-assessee were not provided any business support service to the consultants/doctors or patient, therefore, no service tax is payable by respondent/assessee under the category of Business Support Service - appeal dismissed - decided against Revenue.
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