Classification of service— In the instant case, applicant is seeking an advance ruling on following issues:-

(a) Under which SAC the services provided by LLP under PPP contract to UK Government Nodal Agency is covered;

(b) Whether serial no. 3, 73 & 74 of Notification No. 12/2017 dated 28.06.2017 (as amended) are applicable on LLP.

In the instant case other said ancillary services rendered along with infrastructure during the course of 'healthcare service' is covered under composite service in as much as the 'healthcare services' constitutes the predominant element and therefore becomes the "principal supply" and other ancillary services & infrastructure shall form the part Of that composite supply as ancillary in as much as 'healthcare services' cannot be effectively accomplished without rendering other ancillary services & infrastructures.

Held that— (i) The services rendered by the applicant covered under 'healthcare services' which falls serial no. 74 of table appended to Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and the same is classified under Service Code (Tariff) 9993.

(ii) The Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) exempt the supply of services mentioned therein, irrespective of person involved in providing the same.