2016 (10) TMI 795

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..... d that: - I find that there is no element of suppression and or contumacious conduct on the part of the appellant. Rather it is evident from the record that upon information been received by the revenue from the insurance company of having paid consideration for health services to the respondent hospital and on further enquiry made from the appellant they have disclosed higher figure of turnover r .....

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..... ospital/nursing home and providing health and medical services. Service tax was levied on health services w.e.f. 1/7/2010 under Section 60(105) ZZ, if such service is provided by any hospital, nursing home or a multispecialty clinic to any employee of any business entity in relation to heath checkup or preventive care where the cost of such treatment or checkup was paid directly to the hospital or .....

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..... en received by the revenue from the insurance company of having paid consideration for health services to the respondent hospital and on further enquiry made from the appellant they have disclosed higher figure of turnover relating to such services. Under such facts and circumstances, I find that the learned Commissioner (Appeals) rightly deleted the penalties in question and no interference is ca .....

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