9911796707
TMI Blog2019 (6) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of health services provided under Section 65(105)(zzzzo) of Finance Act, 1994 - the services rendered the appellant were chargeable to service tax. Benefit of N/N. 12/2003-ST dated 20.06.2013 - Supply of medicines or not - benefit denied to the appellant since the sale of the medicines was not established through the record - HELD THAT:- The Original Adjudicating Authority has observed that the appellant had submitted a chart before him prepared by them on the basis of Online billing sent to M/s ICIC Lombard for charging the said amount payable in respect of each and every beneficiary patient with their unique ID number and the amount charged included details about the breakup of cost of medicines, nursing charges, Anesthesia ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zzo) of the Finance Act, 1994 during the period from 01.07.2010 to 01.04.2011 under the scheme floated by Government of India. Proceedings were initiated against the appellant for recovery of service tax. The Original Adjudicating Authority has held that the service tax was payable in respect of services received by beneficiaries below poverty line under the scheme where the insurance was offered by the ICICI Lombard General Insurance Company. Further, the Original Adjudicating Authority has extended the benefit of Notification No. 12/2003-ST dated 20.06.2013 in respect of the medicines utilized during the course of treatment. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals) contending that it was a welfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional 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 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 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 satisfies the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been reimbursed by insurance company, which establishes the sale of medicines to the insurance company. Therefore, we are satisfied that the evidence for sale of medicines is provided during the proceedings before the Original Adjudicating Authority and since such evidence is available, we hold that appellants were entitled for the benefit of said notification and in those circumstances, we find the Order-in-Original dated 26.04.2017 is to be sustainable. We, therefore, set aside the impugned order and uphold the Order-in-Original dated 26.04.2017 confirming demand of service tax of ₹ 2,65,673/- after set aside all the penalties imposed in the said Order-in-Original as the issue is of bonafide interpretation of provisions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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