Service tax on doctors
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
25 April 2012
after 1st april,2011,
whether doctors are liable to pay service tax on their clinical services.
and necessary testing like ecg, ect, x-ray etc. are doing by doctors or staff for treatment in own dispensory is liable to service tax or not.
whether doctors are liable to pay service tax on their clinical services.
and necessary testing like ecg, ect, x-ray etc. are doing by doctors or staff for treatment in own dispensory is liable to service tax or not.
25 April 2012
These are exempt from service tax.
25 April 2012
Dear Sir,
Services rendered by Doctors are generally taxable under the heading of "Health check up and treatment services".
As per notification, services rendered by Clinical establishment (org having more than 25 beds at a time or which carries out diagnosis of specified diseases) are exempt from service tax.
Only those services are taxable which are provided to an employee of any org (where payment is made by orgn)
or
services are provided to a person covered by health insurance scheme (where insurance amount is paid by Insurance company)
Therefore, routine check up for any individual (where amount would be born and paid by that indidual) would not be liable for service tax.
I have given the generic answer. If you want the pure consultancy with respect to your case, then let me know the full details of your org.
otherwise you can mail it to me on
cma.pratikshah@gmail.com
I hope this info would be helpful to you.
Services rendered by Doctors are generally taxable under the heading of "Health check up and treatment services".
As per notification, services rendered by Clinical establishment (org having more than 25 beds at a time or which carries out diagnosis of specified diseases) are exempt from service tax.
Only those services are taxable which are provided to an employee of any org (where payment is made by orgn)
or
services are provided to a person covered by health insurance scheme (where insurance amount is paid by Insurance company)
Therefore, routine check up for any individual (where amount would be born and paid by that indidual) would not be liable for service tax.
I have given the generic answer. If you want the pure consultancy with respect to your case, then let me know the full details of your org.
otherwise you can mail it to me on
cma.pratikshah@gmail.com
I hope this info would be helpful to you.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Deemed Capital Gain
- Exiting partner in partnership firm in gst portal
- Type of Capital Gain
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Banking Related Issue
- Traces submitting correction statement error
- ITR-Capital Gain
- ITR-3 File/Error Found
- Rent claimed on building given on permissive possession basis
- IT returns for fresh job holders
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
