9911796707
TMI Blog2025 (3) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.8.2021, issued to one of their customers.
The only option left is to reject the appeal filed by the appellant on the grounds that they have not provided the relevant documents to enable us to decide the matter.
Appeal rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... Fundoscopy - Eye General Surgeon Harmane & Vitamins (4) Chest X-ray Refractive Errors Gynaecologist Renal Function Test (8) Sonography Abdomen & Pelvic Urine & Stool Examination (18) BMD iii. Advance health check-up services which are Coronary Angiography, Cancer Markers, Endoscopy, MRI - any one part, Mammography & PAP Smear, Sleep Study, Foot Scan and Naturopathy. iv. Special health care treatments which are dental treatment (basic dental care or one implants per year if need arises), skin care treatment (no cosmetic/beautification treatment cover), adult vaccination (with basic vaccine cost). v. Privilege card benefits which are home care services, priority OPD appointments in tie-up hospita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia but have not submitted any documents in this regard & therefore it is difficult to know the scope of service, types of services to be provided by such Hospital and terms and conditions of the payment; * that the applicant failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to the potential customer; * that in absence of documents it is not possible to figure out as to whether the services mentioned in the application are covered under the Health Care Service or otherwise. 9. The GAAR, thereafter, vide the impugned ruling dated 18.10.2021, held as follows: "The application of the applicant is not maintainable." 10. Aggrieved, the appellant is before us, raising th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ypes of such service provided to the customer under Diamond Plan are required to be examined in detail to decide the nature and characteristic of the service to decide the taxability under GST. The applicant has not submitted any type of documents with regard to Diamond Plan which contained in detail nature and characteristics of services provided under Diamond Plan. 15. We find that the applicant have also tie up with other hospital in pan India to provide the service mentioned under 'Diamond Plan' but have not submitted any documents in this regard so that we are not in position to know the Scope of Service, types of services to be provided by such Hospital and terms and conditions of the payment. Also the applicant have failed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
