https://www.taxtmi.com/caselaws?id=751119 The CESTAT Chandigarh held that hospitals providing infrastructure and administrative facilities to visiting doctors are not liable for service tax under Business Support Services. The tribunal found that visiting doctors are service providers to the hospital rather than service recipients, as hospitals allocate doctors to patients, maintain medical records, raise treatment bills, and collect payments. The visiting doctors work for the hospital under agreements and cannot undertake independent practice using hospital infrastructure. The tribunal followed precedents from Sir Ganga Ram Hospital and other cases establishing this principle. Additionally, the extended period of limitation was not applicable as revenue failed to establish suppression of facts, fraud, or willful misstatement. The appeal was allowed and the impugned order was set aside. en-us Fri, 05 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751119 The CESTAT Chandigarh held that hospitals providing infrastructure and administrative facilities to visiting doctors are not liable for service tax under Business Support Services. The tribunal found that visiting doctors are service providers to the hospital rather than service recipients, as hospitals allocate doctors to patients, maintain medical records, raise treatment bills, and collect payments. The visiting doctors work for the hospital under agreements and cannot undertake independent practice using hospital infrastructure. The tribunal followed precedents from Sir Ganga Ram Hospital and other cases establishing this principle. Additionally, the extended period of limitation was not applicable as revenue failed to establish suppression of facts, fraud, or willful misstatement. The appeal was allowed and the impugned order was set aside. Case-Laws Service Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751119