https://www.taxtmi.com/caselaws?id=757999 CESTAT New Delhi held that service charges collected by a hospital from medical shops constitute healthcare services rather than business auxiliary services. Following precedent from another hospital case, the tribunal found that hospitals providing infrastructure to doctors through contractual arrangements are engaged in healthcare services, not taxable business support services. The revenue's claim that facilitation fees retained by the hospital should be taxed under business support services was rejected. The tribunal dropped demand proceedings against the appellant hospital without deciding on limitation period or penalties, allowing the appeal. 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 CESTAT New Delhi held that service charges collected by a hospital from medical shops constitute healthcare services rather than business auxiliary services. Following precedent from another hospital case, the tribunal found that hospitals providing infrastructure to doctors through contractual arrangements are engaged in healthcare services, not taxable business support services. The revenue's claim that facilitation fees retained by the hospital should be taxed under business support services was rejected. The tribunal dropped demand proceedings against the appellant hospital without deciding on limitation period or penalties, allowing the appeal. Case-Laws Service Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757999