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    <title>2019 (9) TMI 462 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant, a provider of health services, was not liable to pay service tax on the retained amount for administrative support. The Tribunal interpreted statutory provisions exempting health care services from service tax and concluded that the appellant did not provide business support services. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant.</description>
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      <description>The Tribunal held that the appellant, a provider of health services, was not liable to pay service tax on the retained amount for administrative support. The Tribunal interpreted statutory provisions exempting health care services from service tax and concluded that the appellant did not provide business support services. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant.</description>
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