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HomeIndirect TaxesRevenue-Sharing with Diagnostic Partners Not Taxable as ‘Business Support Services’; CESTAT Quashes...

Revenue-Sharing with Diagnostic Partners Not Taxable as ‘Business Support Services’; CESTAT Quashes Rs. 1.47 Crore Service Tax Against Hospital

Indirect Taxes

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By Mariya Paliwala
Revenue-Sharing with Diagnostic Partners Not Taxable as ‘Business Support Services’; CESTAT Quashes Rs. 1.47 Crore Service Tax Against Hospital

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has set aside a service tax demand of Rs. 1.47 crore raised on a leading hospital chain, holding that revenue-sharing arrangements with in-house diagnostic service providers do not amount to provision of “Support Services of Business or Commerce” and are therefore not taxable.  The Bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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