2019 (3) TMI 1380

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....ECHNICAL) For The Appellant (s) : Shri Vineet Kumar Singh (Advocate) For The Revenue : Shri Sandeep Kumar Singh (Dy. Commr. ) (A. R. ) & Shri Mohd. Altaf (Asstt. Commr. ) (A. R. ) ORDER Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Vineet Kumar Singh, learned Advocate on behalf of the appellant and Shri Sandeep Kumar Singh, learned Dy. Commr. (A.R.) alon....

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....ppellant received an amount of Rs. 28,81,643/- from M/s.ICICI Lombard General Insurance Company for providing health services to members of society who were below poverty line under Rastriya Swastha Bima Yojana and therefore they were called upon to show cause as to why Service Tax amounting to Rs. 2,96,809/- should not be demanded from them through show cause notice dated 29.11.2012. The proceedi....

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....zzo) of Finance Act, 1994, it is immaterial as to who has paid the premium for the insurance. He has further submitted that once the payment for providing service was made directly to the hospital by insurance company then such transaction satisfies definition of said service. We have gone through the definition and note that the requirement in the definition of said service is that the treatment ....