No Service Tax under the head ‘Business Support Services’ on Health Care Service by Clinical Establishment: CESTAT [Read Order]

By Yogitha S. Yogesh - On January 16, 2023 2:43 pm - 2 mins read
Service tax - business support services - business - Health Care service - Health Care - Clinical Establishment - CESTAT - taxscan

The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Service tax under the head “business support services” is not allowable on health care services by the clinical establishment. M/s. Maharaja Agrasen Hospital Charitable Trust, the appellant is running a hospital since the year 1988.  It claims to…

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