Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 327 - AT - Service TaxTaxability - Healthcare services - services received by beneficiaries below poverty line under the scheme where the insurance was offered by the ICICI Lombard General Insurance Company. - HELD THAT:- The issue is no more res-integra and is decided in the case of HIGHWAY HOSPITAL AND VARUNA HOSPITAL VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, ALLAHABAD [2019 (5) TMI 662 - CESTAT ALLAHABAD] where it was 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 services rendered the appellant were chargeable to service tax. Benefit of N/N. 12/2003-ST dated 20.06.2013 - Supply of medicines or not - benefit denied to the appellant since the sale of the medicines was not established through the record - HELD THAT:- The Original Adjudicating Authority has observed that the appellant had submitted a chart before him prepared by them on the basis of Online billing sent to M/s ICIC Lombard for charging the said amount payable in respect of each and every beneficiary patient with their unique ID number and the amount charged included details about the breakup of cost of medicines, nursing charges, Anesthesia charges, Surgery Charges, Consultants fees, O.T. charges, Bed charges etc. we note that the claims made by the appellant with the insurance company were honored and payments were made to them. This establishes that the cost of medicines incurred during the treatment have been reimbursed by insurance company, which establishes the sale of medicines to the insurance company - the evidence for sale of medicines is provided during the proceedings before the Original Adjudicating Authority and since such evidence is available, the appellants were entitled for the benefit of said notification. Penalties - HELD THAT:- The issue is of bonafide interpretation of provisions of law - penalties set aside. Appeal disposed off.
|