https://www.taxtmi.com/caselaws?id=752835 CESTAT New Delhi set aside service tax demand on net nursing home receipts and consultation receipts under business auxiliary services, following precedent in Sir Ganga Ram Hospital case. The Tribunal held pathology laboratory arrangement constituted joint venture rather than service provision, with both parties contributing shares and conducting business jointly, not appellant providing infrastructural facilities for income. Demand on renting immovable property services was upheld as appellant did not contest. Miscellaneous income demand was set aside due to show cause notice failing to indicate service category for pre-July 2012 period. Appeal allowed partially. en-us Fri, 03 May 2024 00:00:00 +0530 Sun, 19 May 2024 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752835 CESTAT New Delhi set aside service tax demand on net nursing home receipts and consultation receipts under business auxiliary services, following precedent in Sir Ganga Ram Hospital case. The Tribunal held pathology laboratory arrangement constituted joint venture rather than service provision, with both parties contributing shares and conducting business jointly, not appellant providing infrastructural facilities for income. Demand on renting immovable property services was upheld as appellant did not contest. Miscellaneous income demand was set aside due to show cause notice failing to indicate service category for pre-July 2012 period. Appeal allowed partially. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752835