Health care services by clinical establishments by engaging consultant doctors is exempted from service tax

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

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