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TMI Blog2019 (5) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ance 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 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 company directly to the service provider, then it s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides duly represented by Shri Sita Ram, learned Consultant on behalf of the appellant No.1 and Shri Sandeep Kumar Singh, learned Dy. Commr. (A.R.) on behalf of Revenue in Appeal No.ST/51702/2015-CU[DB] Shri Gyanendra Tripathi, learned Asstt.Commr. (A.R.) on behalf of the Revenue in Appeal No.ST/53561/2015-CU[DB], we note that the appellants are hospitals engaged in providing health ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society who were below poverty line under Rastriya Swastha Bima Yojana and therefore they were called upon to show cause as to why Service Tax amounting to ₹ 4,89,345/- should not be demanded from them through show cause notice dated 06.11.2012. Similarly we note that during the aforesaid period appellant No.2 received an amount of ₹ 42,46,780/- from M/s.ICICI Lombard General Insuranc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. He has further relied on order passed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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