09 June 2012
Sir, Is Service Tax Applicable on Pathology Labs in the New regime of Service Tax i.e Finance Act, 2012?? If it is applicable then what is the rate of Service Tax w.e.f 01/07/2012 ??
10 June 2012
NN 12/2012 st dated 17.03.2012 exempts health care services by a clinical establishment, an authorised medical practitioner or para-medics. It appears that your case is covered under above category and therefore exempted. However for meaning of health care services and clinical establishment please read the above mentioned Notification.
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