Is service applicable to doctors

This query is : Resolved

Santosh Nalawade (Querist)
Follow

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.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
Follow

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 The services included in the Negative List have been introduced, withdrawn and amended from time to time.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.

Santosh Nalawade

Santosh Nalawade (Querist)
Follow

06 February 2016 thank you sir

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
Follow

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

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Ishwar Radhakisan Tawani

Lalan Kumar Jha

Kalyan Guha

Rajat Khandelwal

Sanoj T

Subscribe Now

Is service applicable to doctors

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Accountant

GST CONSULTANT

CA Final

Manager- Finance and Compliance

GST CONSULTANCY

Article Assistant