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2019 (3) TMI 1380 - AT - Service TaxLevy of service tax - health services - period from 01.07.2010 to 30.04.2011 - scope of Section 65(105) (zzzzo) of Finance Act, 1994 - Held that:- The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance company directly to the service provider. then it satisfies the definition of health services provided under Section 65(105)(zzzzo) of Finance Act, 1994 - the Hon’ble Madras High Court in the case of M/S. ARVINTH HOSPITALS VERSUS THE ADDITIONAL COMMISSIONER CENTRAL EXCISE, THE JOINT COMMISSIONER CENTRAL EXCISE [2016 (11) TMI 238 - MADRAS HIGH COURT] has remanded the matter to the respondent before them to consider the entire issue afresh. The appellant during the relevant period had provided said services and therefore there is no reason for us to interfere with the impugned order - Appeal dismissed - decided against appellant.
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