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Service Tax - Highlights / Catch Notes

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Business Support service or not - privity of contract - doctors ...


Hospital Not Liable for Service Tax on Fees from Contract Doctors, Not the Recipient of Services.

May 10, 2023

Case Laws     Service Tax     AT

Business Support service or not - privity of contract - doctors appointed on contractual basis - collection of consultation fees/charges from the patients it cannot be said that the appellants hospital is the recipient of service provided by the doctors inasmuch as the appellants actually availed the professional services of the doctors, for which they pay certain amount from the payment received from the patients. Hence, as a recipient of service, the liability to pay service tax cannot be fastened on the appellant. - AT

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