https://www.taxtmi.com/caselaws?id=377734 The Tribunal dismissed the Revenue's appeal, ruling that the appellants did not provide business support services to consultants/doctors or patients, thus no service tax was payable under the category of Business Support Service. The decision emphasized the exemption of health care services from service tax and highlighted the absence of legal justification to tax the share of clinical establishments supporting doctors' commerce or business. The Tribunal set aside the impugned orders, allowing the appeals with consequential relief, if any, in favor of the appellants. en-us Thu, 21 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377734 The Tribunal dismissed the Revenue's appeal, ruling that the appellants did not provide business support services to consultants/doctors or patients, thus no service tax was payable under the category of Business Support Service. The decision emphasized the exemption of health care services from service tax and highlighted the absence of legal justification to tax the share of clinical establishments supporting doctors' commerce or business. The Tribunal set aside the impugned orders, allowing the appeals with consequential relief, if any, in favor of the appellants. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377734