This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Health care services by clinical establishments by engaging consultant doctors is exempted from service tax
Case Law Details
- Case Name
- Jaipur Golden Hospital Vs Commissioner, Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Jaipur Golden Hospital Vs Commissioner, Service Tax (CESTAT Delhi)
CESTAT Delhi held that the health care services are provided by the clinical establishments by engaging consultant doctors is exempted from service tax and cannot be taxed as business support service.
Facts- The appellant is running a hospital. It claims to have a facility of beds and doctors with specialization in different fields. According to the appellant, it engages professional/doctors/consultants on contractual basis. These doctors are given designated space in the hospital premises in the form of chambers having an exam...





