https://www.taxtmi.com/caselaws?id=356805 The Tribunal dismissed the appeal filed by the Revenue regarding Service Tax liability under 'Business Support Services'. It was held that the hospitals' agreements with doctors primarily focused on health care provision rather than business support services. The arrangements did not specify infrastructural support services, and the revenue model did not attribute consideration to such services. As the services provided did not involve any identifiable taxable activity for the hospitals and fell under the exemption for health care services, the Tribunal found no legal basis to support the Revenue's claim, affirming the impugned order. en-us Tue, 27 Feb 2018 00:00:00 +0530 Tue, 13 Mar 2018 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356805 The Tribunal dismissed the appeal filed by the Revenue regarding Service Tax liability under 'Business Support Services'. It was held that the hospitals' agreements with doctors primarily focused on health care provision rather than business support services. The arrangements did not specify infrastructural support services, and the revenue model did not attribute consideration to such services. As the services provided did not involve any identifiable taxable activity for the hospitals and fell under the exemption for health care services, the Tribunal found no legal basis to support the Revenue's claim, affirming the impugned order. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356805