The CESTAT held that the appellant, a clinical establishment...

The CESTAT held that the appellant, a clinical establishment operating under a joint venture agreement, did not render taxable business support or manpower recruitment services to its joint venture partner, thus no Service Tax was payable under these categories. The arrangement with food vendors involving revenue sharing did not constitute renting of immovable property services, and accordingly, no Service Tax demand was sustainable on this ground. Regarding works contract service, the appellant admitted a minor shortfall of Rs. 31,999 and agreed to pay the amount with interest within thirty days, foregoing further litigation. The tribunal also set aside all penalties imposed on the appellant. The appeal was disposed of accordingly, with the appellant's partial Service Tax liability on works contract service upheld and all other demands and penalties quashed.

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