https://www.taxtmi.com/caselaws?id=377310 The Tribunal dismissed the Revenue's appeal against the demand of service tax, interest, and penalties on the respondent hospital for providing health services. It ruled that the hospital's agreements with doctors were not for business support services but for joint benefit, shared obligations, and responsibilities. The Tribunal found no taxable activity in the revenue-sharing arrangement and noted that healthcare services were exempt from service tax. Consequently, the hospital was not liable for service tax under the category of Business Support Service, leading to the dismissal of the Revenue's appeal and allowing the hospital's appeal. en-us Wed, 20 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377310 The Tribunal dismissed the Revenue's appeal against the demand of service tax, interest, and penalties on the respondent hospital for providing health services. It ruled that the hospital's agreements with doctors were not for business support services but for joint benefit, shared obligations, and responsibilities. The Tribunal found no taxable activity in the revenue-sharing arrangement and noted that healthcare services were exempt from service tax. Consequently, the hospital was not liable for service tax under the category of Business Support Service, leading to the dismissal of the Revenue's appeal and allowing the hospital's appeal. Case-Laws Service Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377310