Mediclaim Processing Charges Exempt from Service Tax: CESTAT Ruling

Life Care Hospital Ltd. Vs Commissioner of CGST and Central Excise (CESTAT Delhi) In Life Care Hospital Ltd. vs. Commissioner of CGST and Central Excise, the CESTAT Delhi ruled that processing charges for Mediclaim, received by hospitals, fall under healthcare services and are exempt from service tax. The appellant, Life Care Hospital Ltd., argued that the service charges deducted from claims were for administrative work related to filing Mediclaim for patients, and hence, part of healthcare services. The Revenue, however, contended that these charges were commission or brokerage and taxable u...