Service tax in case of clinical establishment providing health care services is exempted

Maharaja Agrasen Hospital Charitable Trust Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that a clinical establishment providing health care services are exempted from service tax. Accordingly, part of consideration received from such health care services from the patient is also not taxable under Business Support Service. Facts- The appellant is running a hospital since the year 1988. It claims to have a facility with 410 beds, doctors with specialization in different fields. According to the appellant, it engages doctors as consultants, resident doctors, senior resident doc...