26 November 2012
As per Notification No. 25/2012-Service Tax exemption is available to the
Health care services by a clinical establishment, an authorised medical practitioner or para-medics.
Where,
"clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
and
“health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.
28 November 2012
totally Agree with Expert CA Brijesh ji.. Hospitals are exempted till date for charging service tax to it's Petients.. -FCA Manish J. Agrawal [STS, BCom, FCA, DISA, DIRM, SAP(e-L)]
CAclubindia
