Dintakurthi Tirumala
CA FINAL
[ Scorecard : 10954]
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Posted On 04 February 2010 at 20:14
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is service tax liability applicable to doctors? If applicable then what type of receipts to be consider for service tax purpose i mean to be consider only consultent fee or also another fees like room rents, operation fee etc......
Thanks to every body
OM SAI SRI SAI JAI JAI SAI
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Amir
Learner
[ Scorecard : 3939]
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Posted On 04 February 2010 at 20:43
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Dear Dintakurti,
Doctors r not liable to service tax reason being they r providing service of 'utmost necessity & public welfare'
Having said that some of the things like "plastic or cosmetic surgeries, etc" are covered by service tax,
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Member (Account Deleted)
[ Scorecard : 5860]
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Posted On 04 February 2010 at 21:03
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Yes Amir is correct, here is the clarification
Points for clarification:
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Point raised for clarification
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Clarification
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Whether services rendered by doctors, medical colleges, nursing homes, hospitals, diagnostic and pathological labs, etc. would come under the purview of the proposed levy.
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In common parlance, these categories of service providers are not known as scientists or technocrats or science or technology institutions or organisations. They will not be covered under service tax.
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Whether public funded research institutions like CSIR, ICAR, DRDO, IITs and IISc.,Regional Engineering Colleges etc, which are exempt from payment of income tax are covered under the service tax.
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Yes. Service tax is liable to be paid when any scientific or technical consultancy service is rendered whether by public funded institutions or by private agencies.
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Whether testing services will be covered under the proposed levy?
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Mere testing will not attract service tax. However, in case testing is an integral part of the consultancy, then such activity is part and parcel of the taxable service and no abatement of any kind admissible.
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Many public funded research institutions receive grants or aids from the Government for conducting research /project work. Whether such activities would be covered under the levy?
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In the facts of this case, no service is rendered to any one. Hence the question of payment of service tax does not arise. However, if they render service to anyone on payment basis, service tax will be payable on such services.
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Whether the service tax will be leviable on consultancy provided to government departments, public sector undertakings?
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If scientific or technical consultancy is provided to a government department for which consultation fees are received, then service tax would be applicable.
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Total thanks : 1 times
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Venkat M
FCA
[ Scorecard : 133]
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Posted On 06 February 2010 at 13:59
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Madhukar N Hiregange
Chartered Accountant
[ Scorecard : 14939]
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Posted On 07 February 2010 at 12:46
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Service provided by doctors other than cosmetic/ plastic surgery + other than services like marketing ( assistacne to market pharma products and reciveing commision) are presenlty excluded.
Total thanks : 1 times
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