TaxTMI 
TaxTMI 
2018 (7) TMI 1127
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....2005 to 31.05.2007 1,84,913/- (MMR Service) 10.09.2012 2011-12 58,75,647/- (BSS) 16.05.2014 2012-13 78,73,060/- (BSS) ST/51594/2016 DLI-SVTAX- 001-COM- 024-15-16 DATED 24.02.2016 21.10.2011 2010-11 41,95,094/- (BSS) 20.04.2015 2013-14 79,94,230/- It is alleged that M/s. Sir Ganga Ram Hospital, Rajender Nagar, New Delhi who are registered with Service Tax Department are providing taxable services under the category of Maintenance, Management and Repair Service (MMC) and Business Support Service (BSS). Rent of Immovable Property Services was also alleged initially, but the said demand has been dropped, period being prior to the amendment to that effect and the Department has not gone in appeal. It was observed during the audit that the appellant has outsourced 4 diagnostic services to 3 of the diagnostic centres, namely, M/s. Bakshi Diagnostic Pvt. Ltd. (CT Scan), M....
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....the appellant for rendering the Business Support Service to the diagnostic centre. The order to that extent is alleged to suffer infirmity and is prayed to be set aside. With respect to Maintenance, Management and Repair Service, the findings at para 29.3 of the impugned order are also alleged as wrong and illegal. Order is accordingly prayed to be set aside and the appeal is prayed to be allowed. 5. While rebutting these arguments, it is submitted that under three of the arrangements impressed upon by the Management, the arrangements of appellants with the Doctors whether on their pay role or with the visiting Doctors is not at all at the same footing as the one at which the arrangement of the appellant with the diagnostic centres stands. It is impressed upon that from the perusal of the respective agreement with the diagnostic centre, the arrangement is not simply of providing space but is in addition is impressed upon as for providing infrastructure even the counter for receiving payment from the patients and all the facility for the collection thereof. It is also submitted that the appellant per-se is not providing any diagnosis services to these patients, which in-fact are ....
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....e messages, secretarial services, internet and telecom facilities, pantry and security. As per Section 65 (105) (zzzq) of the Finance Act, 1994 as amended (read with Finance Act, 2006), taxable service of business support has been defined under the Act ibid, as follows:- 65(105) (zzzq) "Taxable service" means any service provided or to be provided - to any person, by any other person, in relation to support services of business or commerce, in any manner." Word "business" is not defined in the Act. As per its dictionary meaning, it is a commercial activity engaged for gain for livelihoods or for some benefit and advantage while engaging time, effort, labour etc. When both these definitions are read together, the plain reading thereof is sufficient to indicate that the scope of tax entry is basically of outsourcing nature and it does not deal with any sale or purchase of items. 9. In the present case, the appellant is providing the facilitation of customer relationship to the diagnostic centres by employing their own staff to collect the amount from the patients against the diagnostic services to be received by them but to be provided by the diagnostic ....
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.... Doctors and the another with the diagnostic centres who are first a business entity or a commerce and then the entity involved in discharging diagnostic health services. Hence the arrangement vis a vis appellant and diagnostic centre is clearly an arrangement of Business Support System. 11. The Notification dated 20.06.2012 is also not applicable at least to the amount of consideration @ 25% of the total revenue collected by the appellant from the patients to receive diagnostic health services from the diagnostic centres using appellant's infrastructural. The Circular No.334/4/06 -TRU dated 28.02.2006 as relied upon by the appellant is also not relevant because it is not the case of appellant that they are discharging Business Auxiliary Services liability. The demand under BSS is held to have rightly been confirmed vide the orders under challenge. 12. Now coming to the liability of the appellant for allegedly rendering Management Maintenance & Repair Services to the food courts (FC) in the appellant's premises, we observe: As apparent, the agreement of the appellant with the FCs is to provide basic amenities as water, electricity, air-conditioning, power back-up etc. It is a....