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TMI Blog2019 (3) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider and payment is made by insurance company directly to the service provider. then it satisfies the definition of health services provided under Section 65(105)(zzzzo) of Finance Act, 1994 - the Hon’ble Madras High Court in the case of M/S. ARVINTH HOSPITALS VERSUS THE ADDITIONAL COMMISSIONER CENTRAL EXCISE, THE JOINT COMMISSIONER CENTRAL EXCISE [2016 (11) TMI 238 - MADRAS HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant and Shri Sandeep Kumar Singh, learned Dy. Commr. (A.R.) along with Shri Mohd. Altaf, learned Asstt.Commr.(A.R.) on behalf of the Revenue, we note that the appellant is a hospital engaged in providing health services . During the period from 01.07.2010 to 30.04.2011, the appellant allegedly provided services covered by Section 65(105) (zzzzo) of Finance Act, 1994. The said entry which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be demanded from them through show cause notice dated 29.11.2012. The proceedings so initiated culminated into confirmation of demand with imposition of penalties and such confirmation was upheld by learned Commissioner (Appeals) through impugned order-in-appeal and ultimately culminated into filing of present appeal before this Tribunal. 2. We have taken into consideration the contention rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance company directly to the service provider. then it satisfies the definition of health services provided under Section 65(105)(zzzzo) of Finance Act, 1994. We have also gone through the order passed by Hon ble Madras High Court and we note from para 12 of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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