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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 ..... G. SHAKKARWAR, MEMBER(TECHNICAL) For The Appellant : Shri Sita Ram (Consultant) For The Revenue : Shri Sandeep Kumar Singh (Dy. Commr.) (A.R.) And Shri Gyanendra Tripathi (Asstt.Commr.) (A.R.) ORDER Per ANIL G. SHAKKARWAR : After hearing 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.) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospital, nursing home or multi-speciality clinic. We note that during the aforesaid period appellant No.1 received an amount of Rs. 57,50,915/- from M/s.ICICI Lombard General Insurance Company for providing health services to members of 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 Rs. 4,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal. 2. We have taken into consideration the contention raised by the learned Counsel that the provisions of health service was of Govt. of India through aforesaid scheme and therefore Service Tax is not liable to be levied. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Hon'ble Madras High Court and we note from para 12 of said order that the Hon'ble Madras High Court has remanded the matter to the respondent before them to consider the entire issue afresh. We therefore hold that the appellants during the relevant period had provided said services and therefore there is no reason for us to interfere with the impugned orders. In view of the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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