https://www.taxtmi.com/caselaws?id=437714 A hospital's revenue-sharing arrangement with consultant doctors was held to be part of exempt health care services, not a separate taxable business support service. The hospital's facilities and administrative support were integral to delivering medical treatment, and the arrangement created mutual obligations rather than a service rendered to doctors for consideration. As clinical establishments providing health care services were covered by exemption notifications, the hospital's share of receipts could not be taxed independently as business support service. The Department's attempt to treat the arrangement as a taxable support service was therefore unsustainable. en-us Fri, 28 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437714 A hospital's revenue-sharing arrangement with consultant doctors was held to be part of exempt health care services, not a separate taxable business support service. The hospital's facilities and administrative support were integral to delivering medical treatment, and the arrangement created mutual obligations rather than a service rendered to doctors for consideration. As clinical establishments providing health care services were covered by exemption notifications, the hospital's share of receipts could not be taxed independently as business support service. The Department's attempt to treat the arrangement as a taxable support service was therefore unsustainable. Case-Laws Service Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437714