Applicability of service tax.

This query is : Resolved

Chirag Lalan (Querist)
Follow

14 March 2014 The doctor whose case is referred here has now retired from a XYZ Hospital as a Urologist.
She’s getting professional fees (194J) as follows:
1. From a reputed hospital’s school of nursing for giving Lectures.

2. She’s also getting professional fees from multi speciality hospitals for giving consultation to their patients and surgery.

Please give your opinion as regards the taxability of the above services rendered by the doctor.

For F.Y.2013-14, she has already crossed Rs.10 lakhs from school of nursing & she is in the range of 5-6 lakhs for medical practices. For the previous year(i.e.F.Y.2012-13) her Gross Income was nearing 10lakhs but did not cross 10 lakhs.

Whether the doctor is liable to Service Tax?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

14 March 2014 yes but u need to check the service that was made taxable and all related issue as some of the service given by them is made exempted or abatement is given.

Chirag Lalan

Chirag Lalan (Querist)
Follow

14 March 2014 Dear Tushar,
Thanks for your quick response.
Can you please provide me with the List or link of services exempted & abatement?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

14 March 2014 just google notification no 25/2012 and 30/2012 for the same.

Chirag Lalan

Chirag Lalan (Querist)
Follow

14 March 2014 Thanks Tushar for your opinion.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now