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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Business support service - sharing of the infrastructure of the ...

Service Tax

August 4, 2018

Business support service - sharing of the infrastructure of the hospital - It is merely collecting money on behalf of the diagnostic centres for providing them the number of patients. Hence, the share of revenue so collected in the hands of the appellant cannot be categorized as a consideration for rendering the health service to the patients - considerations received undoubtedly is for such activities as are enumerated in the definition of the BSS.

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