https://www.taxtmi.com/caselaws?id=380994 The Tribunal held that hospitals were not liable to pay service tax under the category of "Support Services for Business or Commerce" (BSS) on amounts retained from patient payments to consulting doctors. The Tribunal emphasized the lack of consideration received by hospitals from doctors, concluding that the arrangement was not taxable under BSS. The appeals by hospitals were allowed, and the Revenue's appeals were dismissed, with reference to a previous decision establishing the non-leviability of service tax in similar circumstances. en-us Wed, 29 May 2019 00:00:00 +0530 Sat, 01 Jun 2019 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380994 The Tribunal held that hospitals were not liable to pay service tax under the category of "Support Services for Business or Commerce" (BSS) on amounts retained from patient payments to consulting doctors. The Tribunal emphasized the lack of consideration received by hospitals from doctors, concluding that the arrangement was not taxable under BSS. The appeals by hospitals were allowed, and the Revenue's appeals were dismissed, with reference to a previous decision establishing the non-leviability of service tax in similar circumstances. Case-Laws Service Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380994