Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

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

Case Laws     Service Tax

May 10, 2023

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

View Source

 


 

You may also like:

  1. Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

  2. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  3. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  4. Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no...

  5. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  6. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  7. Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

  8. Levy of service tax - business auxiliary service - appellant engages professional/doctors/ consultants on contractual basis - the arrangement was for joint benefit of...

  9. Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to...

  10. Stay of Demand - Business Support Services - Business or profession - Sir Ganga Ram Hospital was providing infrastructural support to certain doctors who were allowed to...

  11. Levy of service tax - providing business support service to doctors by providing facilities and administrative support to them - the arrangement was for joint benefit of...

  12. Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD....

  13. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  14. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

  15. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

 

Quick Updates:Latest Updates