No Service Tax on health care services by clinical establishments

M/s Sir Ganga Ram Hospital Bombay Hospital & Medical Research Centre Vs CCE (CESTAT Delhi) No Service Tax on Retention Fee charged  by Hospitals for providing infrastructure like room and certain other secretarial facilities to the doctors The proceedings by the Revenue, initiated against the appellant hospitals, are mainly on the inference drawn to the effect that the retained amount by the hospitals out of total charges collected from the patients should be considered as an amount for providing the infrastructure like room and certain other secretarial facilities to the doctors to att...