TaxTMI 
TaxTMI 
2015 (4) TMI 873
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....pect of the same assessee and therefore they have been taken up for consideration together and disposed of by this common judgment. 2. Sri Peter Kennedy was the Employee/Authorized Representative/Administrator of M/s. Appollo Hospitals Enterprise Ltd., (For short "AHEL") which was run by M/s. Sri Adichunchanagiri Shikshana Trust. As per the Operational Management understanding, the hospital was run by the Trust as a franchisee of Appollo Hospital Group up to 30.03.2006. The Appollo Group used to appoint doctors and all other staff were provided by the Trust. The selection of doctors and the terms of the payment were fixed by the Appollo Group. All the financial matters were handled by the Trust including payment of provisional charges to t....
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....authorized signatory is Sri Peter Kennedy. The said return was made available to the assessee and he has to clarify his stand. 3. Inspite of the assessee's submission that M/s. Appollo Hospital Enterprises Ltd. was rendering only the consultancy services and in the process of such services, they were required to recruit personnel for running the hospital. Under the agreement, the activities performed by M/s. Appollo Hospital Enterprises Ltd., were for the account of and on behalf of the Trust only. The personnel recruited were only for the Trust. The salary/remuneration for the personnel recruited were payable and paid by the Trust. The same was the position with reference to the employees who were deputed to AHEL. Hence, it was submitted ....
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....he Appellate Authority and accordingly the appeals came to be dismissed. 6. Aggrieved by the said order the revenue is in these appeals. 7. The appeals are admitted to consider the following substantial questions of law: "1. Whether the Appellate Authorities were correct in holding that the assessee was not liable to deduct tax at source in respect of 40% professional fee paid to consultants/doctors working in their hospital and action should have been initiated against M/s. Sri Adichunchanagiri Shikshana Trust? 2. Whether the Appellate Authorities were correct in holding that proceedings u/S.201(1) and 201(1)(a) of the Act cannot be initiated against the assessee who had submitted the TDS returns and in whose name TDS account number wa....