TMI Blog2019 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... n to indicate that the Applicant is a Clinical Establishment. Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a Clinical Establishment per se. The exemption for which the instant Application has been filed is Service Specific as well as Service Provider Specific. Thus to qualify for the said exemption an establishment has to satisfy dual conditions of providing Healthcare Service as well as being a Clinical Establishment. Thus while the service provided by the Applicant may be Healthcare Service, they do not qualify to be a Clinical Establishment The Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no. 12/2017-CT(Rate) and corresponding notification issued under MPGST Act. - Case Number 23/2018 Order No. 01/2019 - - - Dated:- 21-1-2019 - RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services to the accredited agencies authorized by the NABL or DSIR. The applicant has no where provided any documentary evidences in this connection. Further, the Notification No. 12/2017-CTAX(Rate) dated 28.06.2017 provides exemption when the services are provided by way of healthcare services by a Clinical Establishment, an authorized medical practitioner or Para-medics. In the instant case for the reasons specified above, it is no where clear whether the applicant fits into the parameters of Clinical Establishment . In fact from the details provided by the applicant, it appears that the applicant have some arrangements/collaboration with the companies who are the accredited agencies of NABL DSIR. It therefore, appears to be a subcontracting arrangements made by the diagnostic companies. In view of the above, it is not clearly established that the services provided by the applicant falls under the parameters of healthcare services by the clinical establishment. Therefore, the services offered/provided by the applicant does not appear to be eligible for exemption under Notification No. 12/2017-CT(rate) dated 28.06.2017(Sl.No.74). 6. RECORD OF PERSONAL HEARING: 6.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under : 2(zg) Health care services means any service by way of diagnosis or treatment or care for illness, injury deformity, abnormally or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. The applicant is involved in providing the services of diagnosis, pre post counselling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process. Therefore, the services provided by the applicant qualify to be health care service. (B) Clause 2 (s) of the Notification No.12/2017 - Central Tax (Rate) dated 28th June 2017 defines clinical establishment as under : 2(s) Clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology, Government of India which has been authorised as the sole accreditation body for Testing and calibration laboratories. NABL accredits the laboratories that have aligned their quality management system with internationally accepted standards and guidelines i.e. ISO/lEC17025:2005. DSIR (Department of Scientific and Industrial Research), The DSIR programs have been catering to all aspects concerned with the transformation of an innovation from mind to market. E.g. it has been assisting entrepreneurs with innovative ideas towards setting up potentially successful knowledge based companies, supporting up-scaling of technologies at the proof of concept stage up to pre-commercialization and also providing support for the marketing of such technologies for commercial application. 7.3 Having considered the factual position as detailed by the Applicant, we find that the applicant has categorically mentioned that they have collaboration with companies, which in turn are accredited by NABL and DSIR. We find that the Applicant is has neither come forward with the names of such companies with which the Applicant claims to have collaboration, nor have the Applicant produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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