TaxTMI 
TaxTMI 
TaxTMI 
2018 (3) TMI 508
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....ssessee-Respondents provide infrastructural and administrative support facilities to the visiting doctors & consultants, the Revenue proceeded to demand and confirm Service Tax liability. 2. After hearing both sides and on perusal of the material available on record, we note that similar dispute came up before the Tribunal in the case of Sir Ganga Ram Hospital & Ors. Vs CCE, Delhi, 2018-TIOL-352-CESTAT-DEL. Both sides have agreed that the facts of the present case are similar to the dispute decided by the Tribunal in the said case (supra). The Tribunal in the said case has held that : "4. We have heard both the sides and perused the appeal records. We have also perused specifically the terms of some of the agreements on record. The dispu....
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....rangement contains details like duration of time for consultation, the on the part of the doctors, fee to be paid, procedure for termination of agreement, etc. The agreements generally talk about appointment of consultants to provide services to the patients who will visit or admitted in the appellants hospital. The doctors will receive a percentage of share of the collection from the patients in case of consultation, procedures and surgeries done by them. In some cases, there is a provision for treating patients from low economic background without any financial benefits. On careful consideration of various terms and conditions and the scope of arrangement, we are of the considered view that such arrangement are for joint benefit of both t....
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....m the time they enter the hospital till they leave the premises. ID cards are provided, records are maintained, all the supporting assistance are also provided when the patients are in the appellant hospital premises. The appellant hospital also manages the follow-up procedures and provide for further health service in the manner as required by the patients. As can be seen that the appellants hospitals are actually availing the professional services of the doctors for providing health care service. For this, they are paying the doctors. The retained money out of the amount charged from the patients is necessarily also for such health care services. The patient paid the full amount to the appellant hospitals and received health care services....
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....ontrolled, as in painting and sculpture, of surgery, by the intellectual skill of the operator, as distinguished from an occupation which is substantially the production or sale or arrangements for the production or sale of commodities" "...a professional activity must be an activity carried on by an individual by his personal skill and intelligence...... and unless the profession carried on by (a person) also partakes of the character of a commercial nature" the professional activity cannot be said to be an activity of a commercial character. " 8. Applying the above ratio and examining the scope of the tax entry for BSS, we are of the considered view that there is no taxable activity identifiable in the present arrangement for tax liabi....
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.... in India and includes services by way of transportation of the patient to and from a clinical establishment but does not include their transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of both affected due to congenial defects, developmental abnormalities, injury or trauma." 11. These two provisions available in Notification No.25/2012 will show that a clinical establishment providing health care services are exempted from service tax. The view of the Revenue that in spite of such exemption available to health care services, a part of the consideration received for such health care services from the patients shall be taxed as business support service/taxable service is no....