2026-VIL-219-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxability of Fees Received by Hospitals from Visiting Doctors - Department alleged that the appellant was providing "Business Support Services" to visiting doctors in the form of infrastructural and administrative support, and thus was liable to pay service tax on the fees received from the visiting doctors - Whether the services provided by the appellant to the visiting doctors falls under "Business Support Services" - HELD - The services provided by hospitals to visiting doctors are in the nature of Healthcare services and not Business Support Services. The visiting doctors are engaged by the appellant hospital to provide healthcare services to patients, and the appellant hospital is availing the professional services of the visiting doctors, for which it pays them as per the agreement - The visiting doctors are working with the appellant’s hospital and it is the visiting doctors who, in fact, are service providers to the appellant’s hospital as the appellant’s hospital is availing the services of such visiting doctors, for which they are paid by the said hospital as per the agreement and not the vice versa – Further, the extended period of limitation could not be invoked in the present case as the issue involved was a matter of interpretation of statutory provisions, which was decided in favor of the assessee in various decisions. The impugned order is set aside and the appeal is allowed
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