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2018 (7) TMI 1387 - AT - Service TaxBusiness Support Services - “collection charges/ facilitation fee” retained by the appellants - Revenue held a view that such charges / fee retained by the appellant formed a taxable consideration for the service of infrastructural support provided by the appellants to the doctors to enable the doctors to carry-out their work in the hospital - Held that:- The identical issue has been considered by the Tribunal and decided in favour of the appellants in the case of Sir Ganga Ram Hospital & Others [2017 (12) TMI 509 - CESTAT NEW DELHI], where it was held that there is no justification for levy of Service Tax on such amount retained by the hospital under ‘Business Support Services’. Even for the period w.e.f. 01.07.2012, the Tribunal has held that there is no justification for levy of service tax - Demand with interest and penalties set aside. Regarding the service tax liability under the category of ‘Renting of Immovable Property’, the same have been admitted by the appellant and has also been paid alongwith interest prior to issue of show cause notice. Appeal allowed - decided in favor of appellant.
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