2019 (5) TMI 662

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMBER(JUDICIAL) AND SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) For The Appellant : Shri Sita Ram (Consultant) For The Revenue : Shri Sandeep Kumar Singh (Dy. Commr.) (A.R.) And Shri Gyanendra Tripathi (Asstt.Commr.) (A.R.) ORDER Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Sita Ram, learned Consultant on behalf of the appellant No.1 and Shri Sandeep Kum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... insurance company directly to such hospital, nursing home or multi-speciality clinic. We note that during the aforesaid period appellant No.1 received an amount of Rs. 57,50,915/- 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ling of present appeals before this Tribunal. 2. We have taken into consideration the contention raised by the learned Counsel that the provisions of health service was of Govt. of India through aforesaid scheme and therefore Service Tax is not liable to be levied. He has further relied on order passed by Hon'ble Madras High Court in the case of Arvinth Hospitals v. Additional Commissioner, Salem ....