https://www.taxtmi.com/caselaws?id=464930 A hospital's retained share under a revenue-sharing arrangement with visiting doctors was held not to constitute taxable Business Support Service, because the arrangement was for their joint benefit and not a contract to provide infrastructural support to doctors for business or commerce. The hospital was found to be rendering healthcare services to patients, and the retained amount was intrinsically linked to that exempt healthcare activity. On that footing, the service tax demand, interest, and penalties were unsustainable, and the extended period could not be invoked on the facts accepted by the Tribunal. en-us Thu, 25 Mar 2021 00:00:00 +0530 Sat, 22 Nov 2025 20:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464930 A hospital's retained share under a revenue-sharing arrangement with visiting doctors was held not to constitute taxable Business Support Service, because the arrangement was for their joint benefit and not a contract to provide infrastructural support to doctors for business or commerce. The hospital was found to be rendering healthcare services to patients, and the retained amount was intrinsically linked to that exempt healthcare activity. On that footing, the service tax demand, interest, and penalties were unsustainable, and the extended period could not be invoked on the facts accepted by the Tribunal. Case-Laws Service Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464930