https://www.taxtmi.com/caselaws?id=373213 The Tribunal ruled in favor of the appellant, a chain of hospitals, in a tax liability case regarding health services provided to doctors. The Revenue claimed the hospitals provided infrastructural support services subjecting them to tax, but the Tribunal found joint benefits with shared obligations, ruling out specific infrastructural support. The Tribunal emphasized the mutual arrangement for health care services, not business support services, under the negative list regime exempting health care services from service tax. The appeal was allowed, highlighting the absence of taxable activity and legal exemption for health care services by clinical establishments. en-us Wed, 19 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 06:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373213 The Tribunal ruled in favor of the appellant, a chain of hospitals, in a tax liability case regarding health services provided to doctors. The Revenue claimed the hospitals provided infrastructural support services subjecting them to tax, but the Tribunal found joint benefits with shared obligations, ruling out specific infrastructural support. The Tribunal emphasized the mutual arrangement for health care services, not business support services, under the negative list regime exempting health care services from service tax. The appeal was allowed, highlighting the absence of taxable activity and legal exemption for health care services by clinical establishments. Case-Laws Service Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373213