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2019 (9) TMI 395 - AT - Service TaxTaxability - Health Services - appellants M/s Vivek Sewa Samiti received amount of approximately ₹ 1.5 crores & M/s Gayatri Hospital received amount of approximately ₹ 82 lakhs from M/s ICICI Lombard General Insurance Company for providing health services to members of society who were below the poverty line under ‘Rastriya Swastha Bima Yojana’ - period from 01.07.2010 to 30.04.2011 - 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 appellants during the relevant period had provided said services - demand of service tax upheld - appeal dismissed - decided against appellant.
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