https://www.taxtmi.com/caselaws?id=362429 The Tribunal ruled in favor of M/s Apollo Hospitals, Bilaspur, setting aside tax liability under Business Support Service for healthcare services provided through contractual doctors. The Tribunal upheld the exemption for health care services, emphasizing the professional nature of doctors' services and distinguishing them from commercial activities. It dismissed the Revenue's claim, stating that taxing a portion of consideration for health care services would negate the exemption for clinical establishments. The judgment highlighted the importance of differentiating between professional and commercial activities in determining tax liabilities. en-us Thu, 31 May 2018 00:00:00 +0530 Tue, 26 Jun 2018 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362429 The Tribunal ruled in favor of M/s Apollo Hospitals, Bilaspur, setting aside tax liability under Business Support Service for healthcare services provided through contractual doctors. The Tribunal upheld the exemption for health care services, emphasizing the professional nature of doctors' services and distinguishing them from commercial activities. It dismissed the Revenue's claim, stating that taxing a portion of consideration for health care services would negate the exemption for clinical establishments. The judgment highlighted the importance of differentiating between professional and commercial activities in determining tax liabilities. Case-Laws Service Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362429