https://www.taxtmi.com/caselaws?id=435307 A hospital's revenue-sharing arrangement with consultant doctors was not business support service because the doctors were engaged to provide exempt health care services within the hospital, while the hospital managed patients, records, facilities and related assistance as part of that same service delivery. The retained share of patient collections was attributable to the exempt health care arrangement and not to any distinct infrastructural or secretarial support provided to the doctors. In the negative list and exemption regime, the receipts could not be artificially split and taxed as business support service merely because the hospital retained part of the charges, so the service tax demand was unsustainable. en-us Thu, 02 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435307 A hospital's revenue-sharing arrangement with consultant doctors was not business support service because the doctors were engaged to provide exempt health care services within the hospital, while the hospital managed patients, records, facilities and related assistance as part of that same service delivery. The retained share of patient collections was attributable to the exempt health care arrangement and not to any distinct infrastructural or secretarial support provided to the doctors. In the negative list and exemption regime, the receipts could not be artificially split and taxed as business support service merely because the hospital retained part of the charges, so the service tax demand was unsustainable. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435307