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2019 (5) TMI 662 - AT - Service TaxClassification of services - Health insurance services or not - 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. We have gone through the definition and note 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 appellants during the relevant period had provided said services and therefore there is no reason for us to interfere with the impugned orders - appeal dismissed - decided against appellant.
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