https://www.taxtmi.com/highlights?id=40669 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. en-us Sat, 04 Aug 2018 13:17:57 +0530 Sat, 04 Aug 2018 13:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40669 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. Highlights Service Tax Sat, 04 Aug 2018 13:17:57 +0530 https://www.taxtmi.com/highlights?id=40669