https://www.taxtmi.com/caselaws?id=432644 The CESTAT New Delhi held that the hospital's retention of 22% of fees from patients, purportedly for providing facilities and administrative support to doctors, did not constitute a taxable service under business support services. The Tribunal found the arrangement to be a joint benefit with shared obligations and responsibilities between the hospital and doctors, meaning no distinct service was rendered by the hospital to the doctors. Consequently, the Commissioner's demand for service tax under section 65(105)(zzzq) of the Finance Act, 1994 was set aside. The appeal was allowed. en-us Mon, 02 Jan 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432644 The CESTAT New Delhi held that the hospital's retention of 22% of fees from patients, purportedly for providing facilities and administrative support to doctors, did not constitute a taxable service under business support services. The Tribunal found the arrangement to be a joint benefit with shared obligations and responsibilities between the hospital and doctors, meaning no distinct service was rendered by the hospital to the doctors. Consequently, the Commissioner's demand for service tax under section 65(105)(zzzq) of the Finance Act, 1994 was set aside. The appeal was allowed. Case-Laws Service Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432644