Held - Wherein the Appellant floats a scheme. namely, “Unparallel Health Insurance Scheme” under which the Appellant charges a nominal specific amount from the public who intends to avail the health care services from the Appellant in future at the concessional rate, the MAAR has observed that the Appellant have not obtained any license or approval from the IRDAI (Insurance Regulatory & Development Authority of India) so as to run any .....

Held- On careful consideration of the applicant’s submission, we find that the scope of supply of services by the applicant is ‘health care services’ by a clinical establishment and also that the applicant’s Partner Dr. P.G.Korodia is an authorised medical practitioner. We find the subject consideration is received for health care services. Further applicant’s tie up with the other hospital for diagnosis does not alter the scope of s.....