TaxTMI 
TaxTMI 
2018 (8) TMI 249
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.... out of the show cause notices: Appeal No. Order-in Original No. Show Cause Notice dated Period of dispute Amount of Service Tax In Rs. ST/51840/2015 06-08/AKJ/ST-I/2015 dated 30.01.2015 13.04.2011 2006-07 to 2009-10 1,61,13,033/- (BSS) 1.10.2005 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 Maintena....
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....rrangement is with the diagnostic centres and the same is also on revenue sharing basis at the rate of 75% to be given to the diagnostic centre retaining 25% thereof with the appellant themselves. Similarly, the appellants have the arrangements with the food courts existing in the appellant's premises. 4. It is further mentioned that with respect to the above mentioned second and third kind of arrangements of appellant i.e. with the visiting Doctors and the diagnostic centres, department has alleged the same to be Business Support Service as taxable under Section 65 (105) (r). It is submitted that even post year 2012, the services as rendered by appellant to the visiting Doctors and to the diagnostic centres, the same cannot be made taxa....
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....s 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 provided by the said diagnostic centres. Finally, justifying the order under challenge ld. DR has prayed for the appeal to be rejected. 6. After hearing both the parties our observations and considered opinion are as follows:- 7. It is apparent from record and is an admitted fact also that with three of the diagnostic centres the appellant has entered into separate agreements. The relevant extract has been mentioned in the show cause notice. The ....
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....tionship management services, accounting and processing of transactions, operational assistance for marketing, formulation for customer service and pricing policies, infrastructural support services and other transaction processing. Explanation - For the purposes of this clause, the expression „infrastructural support services includes providing office along with office utilities, lounge, reception with competent personnel to handle 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 serv....
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....e Department emphasis upon the copies of various scan reports on the appeal memo clarifies the picture that the scan /diagnosis is done by the diagnostic centre. The observations therein are prepared by the Doctors on the pay role of the diagnostic centres. Hence, there is no role of the appellant for providing diagnostic health services to the patients except retaining revenue share on that pretext. The same cannot be allowed to fall under the said exemption limit. On the contrary, the said revenue is apparently an amount received against providing the afore-discussed infrastructure to the said three of the diagnostic centres within the premises of the appellant. Hence, considerations received undoubtedly is for such activities as are enum....
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....e 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 also apparent that app....