2019 (9) TMI 395

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....il G. Shakkarwar, Member (Technical) For The Appellant : Shri Subhash Chand, Advocate For The Respondent : Shri Shiv Pratap Singh, Deputy Commissioner (AR) ORDER Per: Anil G. Shakkarwar In respect of appeal filed by M/s Vivek Sewa Samiti we have heard learned Advocate Shri Subhash Chand for appellant and learned A.R. Shri Shiv Pratap Singh, Deputy Commissioner for revenue. As the is....

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....reatment was made by the insurance company directly to such hospital, nursing-home or multispecialty clinic. We note that during the aforesaid period appellants M/s Vivek Sewa Samiti received amount of approximately Rs. 1.5 crores & M/s Gayatri Hospital received amount of approximately Rs. 82 lakhs from M/s ICICI Lombard General Insurance Company for providing health services to members of society....

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....ubmitted 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 th....