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TMI Blog2023 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. A show cause notice was, however, issued to the appellant on the premise that the appellant was providing "business support service" to doctors by providing facilities and administrative support to them. 4. Shri Shantanu Kumar and Shri Shashwat Arya, learned counsel appearing for the appellant placed reliance upon the decision of this Tribunal in Sir Ganga Ram Hospital and Ors. Vs. CCE, Delhi-I and Ors. [2018 (11) G.S.T.L. 427] as also a subsequent decision of the Tribunal in M/s. Sir Ganga Ram Hospital vs. Commissioner of Service Tax, New Delhi [2020(11) TMI 536-CESTAT NEW DELHI] to contend that demand of service tax could not have been confirmed under the head of "business support service". 5. Shri Harsh Vardhan, learned authorized representative appearing for the department supported the impugned order. 6. The submission advanced by the learned counsel for the appellant and the learned authorized representative appearing for the Department has been considered. 7. In order to appreciate the contentions, it would be appropriate at this stage to refer to the agreement that was entered into between the hospital and the doctors, which agreement is contained at page 140 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons, you will inform the Medical Director and the Deptt. Chairman/Coordinator in writing at least one week in advance, except in dire emergency, when you must inform the Medical Superintendent on phone. 20. You will not own or be a partner in any hospital, nursing home or diagnostic centre. 21. Junior consultants will not be allowed attachment outside Jaipur Golden Hospital. 22. You will strictly comply with the guidelines which may be required for quality accreditations like NABH etc. 23. Consultants of General Specialities excluding Junior Consultants are allowed on one attachment outside JGH at a place beyond 12 kms from the hospital. Super speciality consultants will have only one additional attachment. However Attachment with RGCI will be allowed additionally. Few of the general speciality as defined by the hospital will be separate attachment policy from time to time. 24. It will be expected to have Private OPD chamber in the hospital and you shall be available during the allotted time of your Private OPD slot. 25. You will be required to involve yourself in academic/training programme including training of medical/para-medical staff as required from time to tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is reproduced below: "5. The claim of the Revenue is that the appellants have provided infrastructural support service to various doctors. As a consideration for such support, they have retained a part of the amount collected from visiting patients. We have perused some of the agreements/appointment arrangements entered into between the appellants hospitals and the individual doctors. Typically, the arrangement contains details like duration of time for consultation, the obligations on the part of the doctors, fee to be paid, procedure for termination of agreement, etc. The agreements generally talk about appointment of consultants to provide services to the patients who will visit or admitted in the appellants hospital. The doctors will receive a percentage of share of the collection from the patients in case of consultation, procedures and surgeries done by them. In some cases, there is a provision for treating patients from low economic background without any financial benefits. On careful consideration of various terms and conditions and the scope of arrangement, we are of the considered view that such arrangement are for joint benefit of both the parties with shared obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rangement. xxxx xxxx xxxx 9. Under negative list regime w.e.f. 01.07.2012, the health care services are exempt from service tax. Earlier the health care services were only taxed for specified category of hospitals and for specified patients during the period 01.07.2010 to 01.05.2011. With effect from 01.05.2011, health care services were exempt from service tax under Notification No. 30/2011 ST :MANU/DSTX/0055/2011 After introduction of negative list tax regime. Notification No. 25/2011-ST: MANU/DSTX/0065/2012 exempted levy of service tax on health care services rendered by clinical establishments. We have examined the scope of the terms 'clinical establishments' and 'health care services'. The notification defines these terms. The term 'clinical establishments' is defined as below: "Clinical establishment" means hospital, nursing home, clinic, sanatorium or any other institution by whatever name called, that offers services or facilities requiring diagnosis or treatment of care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India, or a place established as an independent entity or a part of an establishment to carry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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