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    <title>2011 (8) TMI 839 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the Appellant, a hospital, in a tax dispute regarding the payment of Service Tax on charges for infrastructural support provided to doctors conducting private outpatient consultations. The Tribunal considered the interpretation of the term &quot;business&quot; by the High Court in a previous case and concluded that if accepted, there would be no basis for levying Service Tax. As a result, the Tribunal allowed the Appeal, waived the pre-deposit of dues, and stayed the collection of such dues during the appeal process.</description>
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      <title>2011 (8) TMI 839 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=211332</link>
      <description>The Tribunal found in favor of the Appellant, a hospital, in a tax dispute regarding the payment of Service Tax on charges for infrastructural support provided to doctors conducting private outpatient consultations. The Tribunal considered the interpretation of the term &quot;business&quot; by the High Court in a previous case and concluded that if accepted, there would be no basis for levying Service Tax. As a result, the Tribunal allowed the Appeal, waived the pre-deposit of dues, and stayed the collection of such dues during the appeal process.</description>
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      <pubDate>Tue, 30 Aug 2011 00:00:00 +0530</pubDate>
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