TaxTMI 
TaxTMI 
2019 (6) TMI 327
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....or revenue, we note that the appellant had provided Health Services covered by Section 65 (105) (zzzzo) of the Finance Act, 1994 during the period from 01.07.2010 to 01.04.2011 under the scheme floated by Government of India. Proceedings were initiated against the appellant for recovery of service tax. The Original Adjudicating Authority has held that the service tax was payable in respect of services received by beneficiaries below poverty line under the scheme where the insurance was offered by the ICICI Lombard General Insurance Company. Further, the Original Adjudicating Authority has extended the benefit of Notification No. 12/2003-ST dated 20.06.2013 in respect of the medicines utilized during the course of treatment. Aggrieved by the....
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....ssed by Hon'ble Madras High Court in the case of Arvinth Hospitals v. Additional Commissioner, Salem reported at 2017 (48) S.T.R. 337 (Mad.)]. We note that learned A.R.s have submitted that in so far as the definition of said service is concerned as provided under Section 65(105)(zzzzo) 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 is provided by service provider and payment is made by insurance co....