https://www.taxtmi.com/caselaws?id=776808 A hospital's revenue-sharing arrangement with visiting doctors and consultants was held not to constitute Business Support Services because medical professionals act in a profession, not business, and the hospital was itself providing healthcare services; the demand was dropped. Land used for parking was also excluded from Renting of Immovable Property Service on the plain wording of the statutory exclusion, so that demand was dropped. By contrast, commission paid to overseas agents for promoting and referring patients was treated as Business Auxiliary Service, and reverse charge liability applied after Section 66A; the extended limitation period, interest, and penalties were upheld because the foreign services were not disclosed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 14:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776808 A hospital's revenue-sharing arrangement with visiting doctors and consultants was held not to constitute Business Support Services because medical professionals act in a profession, not business, and the hospital was itself providing healthcare services; the demand was dropped. Land used for parking was also excluded from Renting of Immovable Property Service on the plain wording of the statutory exclusion, so that demand was dropped. By contrast, commission paid to overseas agents for promoting and referring patients was treated as Business Auxiliary Service, and reverse charge liability applied after Section 66A; the extended limitation period, interest, and penalties were upheld because the foreign services were not disclosed. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776808