2011 (8) TMI 839

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....t. Shri Sonal Bajaj, SDR, for the Respondent. [Order per : Mathew John, Member (T)]. -  The Appellant M/s. Sir Ganga Ram Hospital was providing infrastructural support to certain doctors who were allowed to hold private outpatient consultation in the hospital and was charging some amounts from those doctors. Revenue made out a case that the Appellant should have paid Service Tax on s....

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....he Appellant relies on the decision of Gujarat High Court in the matter of Commissioner of Income Tax, Gujarat v. Dr. K.K. Shah, (Income Tax Reporter Vol. 135 Page 146) wherein the High Court held that when doctors practise their profession the activity cannot be considered as "business". In that case a husband and wife team of doctors set up a hospital and the Income Tax department wanted to char....