Consultancy fees, surgery etc, covered under professional services and hence TDS are deducted u/s 194J.
For medicines and pharmaceuticals are supply of goods and on the same TDS is not required to deduct.
If separate bills are raised.
Although it is a perquisite but the nature of the expense is attractable to TDS and hence tax is to be deducted only on the professional and consultancy charges and not on the total amount of the bill.
The servises provided by the Hospital people is professional in nature. And the amount is expenditure in the hands of company. Hospitality servises are covered under professional servises. Hence the payment is Liabe to tax and deduct the Tax U/s 194J.