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2023 (5) TMI 521 - AT - Service TaxLevy of service tax - business auxiliary service - renting of immovable property service - business support service to doctors by providing facilities and administrative support - period from April 01, 2013 to March 31, 2015 - HELD THAT:- Paragraphs 5, 6, 9 and 11 of the first decision rendered by the Tribunal in M/S SIR GANGA RAM HOSPITAL, BOMBAY HOSPITAL & MEDICAL RESEARCH CENTRE, APPOLLO HOSPITALS, M/S MAX HEALTH CARE INSTITUTE LTD VERSUS CCE DELHI-I, CCE&ST INDORE, CCE&ST RAIPUR, CST NEW DELHI AND CST DELHI VERSUS M/S INDRAPRASTHA MEDICAL CORPORATION LTD [2017 (12) TMI 509 - CESTAT NEW DELHI] relate to the period before and after July 01, 2012. The Tribunal, after a consideration of the conditions prescribed in the agreement, held that the arrangement was for joint benefit of both the parties with shared obligations, responsibilities and benefits and, therefore, no service was provided by the hospital to the doctors. The Commissioner (Appeals) was justified in setting aside the order passed by the Additional Commissioner - Appeal of Revenue dismissed.
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