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Service tax applicability

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26 October 2013 is service tax applicable to practicing doctors?
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CA Pallav Singhania

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CA Pallav Singhania (Expert)
26 October 2013 No service tax on Doctors..
So all types of service provided by medical practitioner is exempt.
However it should be noted that health care does not include hair transplant, cosmetic or plastic surgery except to cure congenital defects, injury or trauma etc...
When he is associated to a hospital as an employee (i.e salaried) - service tax is not applicable.
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