Is service applicable to doctors
This query is : Resolved
03 February 2016
dear all,
my client is doctor having receipts of more than 9 lakhs. Is this case falls under the ambit of service tax. If yes, what rate is applicable to him.
03 February 2016
Section 66D of the Finance Act 1994 was introduced by Finance Act 2012 with effect from 1st July 2012. Section 66D deals with List of Services exempted from Service Tax - in popular parlance referred to as Negative List. The services included in the Negative List have been introduced, withdrawn and amended from time to time. Item 2 of the Negative List table provides as under:
" (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;"
Therefore health care services rendered by an authorised medical practitioner (doctor) is not a taxable service.
" (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;"
Therefore health care services rendered by an authorised medical practitioner (doctor) is not a taxable service.
06 February 2016
thank you sir
07 February 2016
You are most welcome.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Exiting partner in partnership firm in gst portal
- CLOSING STOCK QUERY
- TDS _Long term Capital Gain ref.sec 214 Table 2
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Traces submitting correction statement error
- Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8
- Residential status of non resident
- NRI INSURANCE ADVISOR
- Consequences of Non-Deduction of TDS under Income Tax???????????????
- Applicability of Books of Account for Commission Income (Sections 194D & 194H)
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
