Service tax on ambulance
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 November 2013
We are a Pvt. Ltd. company, service receiver.
Please guide whether service tax is applicable on Ambulance hire charges.
Note: Students please do not attempt this querry.
Please guide whether service tax is applicable on Ambulance hire charges.
Note: Students please do not attempt this querry.
13 November 2013
In case these ambulance are provided by a "Clinical Establishment" then these services are not taxable.
Clinical Establishment is defined as under:
“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
However, your query need more explanation like for what purpose you are hiring ambulance. To giving on again on hire and further use is not much clear??
Clinical Establishment is defined as under:
“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
However, your query need more explanation like for what purpose you are hiring ambulance. To giving on again on hire and further use is not much clear??
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 November 2013
please guide in case of service provider(ambulance owner) is individual, company or NGO, they are providing ambulance to hospitals as wel to individuals.
13 November 2013
Services provided for transportation of dead body is not taxable.
However, given on hire by individual and company to any person for the purpose otherthan above is taxable.
Services provided by NGO registered under Section 12AA of income tax may be exempted subject to value of such activity not exceeds Rs. 25 Lac.
However, given on hire by individual and company to any person for the purpose otherthan above is taxable.
Services provided by NGO registered under Section 12AA of income tax may be exempted subject to value of such activity not exceeds Rs. 25 Lac.
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