Health care -service tax applicability

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Praveen Kumar K (Querist)

17 December 2015 Hi,
I have a query, is service tax applicable to health care service provider if the bill is paid by business entities or insurance companies under cashless mode.

Also can anyone confirm me the status of circular No.334/ 1/2010-TRU

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

17 December 2015 Notification 25/2012 (t) Health Care Services means any services by way of Diagnostics 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 clinical establishment . but does not include Hair Transplant or cosmetic Surgery& 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: Notification 25/2012 now applicable for exempt for health care except Hair Transplant or cosmetic Surgery& Plastic Surgery.

Praveen Kumar K

Praveen Kumar K (Querist)

17 December 2015 Thank you. But do u mean to say if a person is hospitalised and the bill is paid insurance company won't the hospital charge service tax? is notification no. 334/1/2010 rescinded?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

17 December 2015 No, earlier for few days it was applicable, you have to refer Latest Notification or Circulars.

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