Service tax applicable or not applicable in case of doctor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 May 2012 Dear Sir,

One of my Brother is Veterinary doctor he is provide consultancy in more place so please give me suggestion is he charged service tax or not if charged what services he registered in service tax.

Thanks & Regards

Rakesh
7503002268

PEDDINTI VENKATESHWR RAO

PEDDINTI VENKATESHWR RAO (Expert)
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29 May 2012 DEAR MR. RAKESH,

SERVICES PROVIDED BY ANY DOCTOR TO THE PATIENT INDIVIDUAL IS EXEMPTED FROM SERVICE TAX. IN CASE IT IS RE-IMB BY INSURANCE COMPANY, THAN THAT AMOUNT ATTRACTS SERVICE TAX TO THE PATIENT / CLAIMANT.

Querist : Anonymous

Querist : Anonymous (Querist)

29 May 2012 He is Provide Consultancy in POULTRY company so tax is liable or not?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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24 July 2025 Here’s the clarity on service tax applicability for your brother, the veterinary doctor:

1. Services by Doctor to Individual Patients:
Exempt from service tax.

Any medical consultancy or treatment provided directly to patients (individuals) is not taxable under service tax.

2. Consultancy to Poultry Company (Commercial Entity):
When the veterinary doctor provides consultancy services to a company or commercial entity (like a poultry business), service tax is applicable.

This is because the service is provided to a business entity and not a patient individual, so it does not fall under the medical exemption.

3. Registration & Service Tax Head:
If taxable, the veterinary doctor must register for service tax if turnover exceeds threshold limits (Rs. 10 lakh back then).

The relevant service category will be "Professional Services" or "Consultancy Services" under service tax law.

Summary:
Service Provided To Service Tax Applicable?
Individual patients (medical/veterinary) No (Exempt)
Commercial companies (poultry, poultry farms etc.) Yes (Taxable)

If your brother is providing regular consultancy to poultry companies and earning beyond the threshold, he should register for service tax and charge it accordingly.

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