Dismissing the appeals of the revenue the Court held that ;  the Tribunal had found that the assessee only facilitated the payments by the insurer to the insured for availing of the medical facilities. The assessee did not render any professional services to the insurer or the insured and only collected the amount from the insurer and passed it on to the various hospitals which provided medical services to the insured. Accordingly no disallowances can be made . Court also held that the  Department could not be permitted to raise the same questions as had been earlier dealt with in the Division Bench judgments and orders of the court. ( AY.2008 -09)