https://www.taxtmi.com/caselaws?id=757999 A hospital's retention from an in-house medical store for processing cashless mediclaim claims was treated as part of exempt healthcare services, not taxable commission under Business Auxiliary Service. The broad definitions of "clinical establishment" and "health care service" in Notification No. 25/2012-ST were applied to hold that medicines supplied to in-patients formed an integral component of treatment. The retained amount arose from settlement of mediclaim claims in the course of healthcare delivery, rather than from promoting the medical store's business. Applying the reasoning in Sir Ganga Ram Hospital, the service tax demand was held unsustainable. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757999 A hospital's retention from an in-house medical store for processing cashless mediclaim claims was treated as part of exempt healthcare services, not taxable commission under Business Auxiliary Service. The broad definitions of "clinical establishment" and "health care service" in Notification No. 25/2012-ST were applied to hold that medicines supplied to in-patients formed an integral component of treatment. The retained amount arose from settlement of mediclaim claims in the course of healthcare delivery, rather than from promoting the medical store's business. Applying the reasoning in Sir Ganga Ram Hospital, the service tax demand was held unsustainable. Case-Laws Service Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757999