Service tax on hospitals

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Sandeep Kumar Gupta (Querist)
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05 September 2016 An individual running a hospital in his individual capacity and he is proprietor of that hospital, in this case whether service tax applicable on him? and in the cashless case will there any difference of applicability of service tax?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 September 2016 No service tax applicable on hospitals providing health services.

Sandeep Kumar Gupta

Sandeep Kumar Gupta (Querist)
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05 September 2016 Sir, if a pathalogy lab providing services in that hospital whether it comes under the ambit of service tax?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 September 2016 No service tax applicable on pathology lab.

Sunil Kumar

Sunil Kumar (Expert)
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05 September 2016 Proprietor is medical practitioner under required law ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 September 2016 No such requirement.

Sunil Kumar

Sunil Kumar (Expert)
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07 September 2016
Dear Seetharaman Ji,

I guess an Individual need to authorised medical practitioner and his degree need to be recognized under law for time being in force.
For this, I am quoting text of mega exemption.

2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

"authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;

If I am wrong please counter.

Regards

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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09 September 2016 In case of hospitals and clinical establishment run by prop not a medical professional, he can employ such authorized medical practitioner and run the hospital.

Sunil Kumar

Sunil Kumar (Expert)
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12 September 2016 But Sir original query asked is "An individual running a hospital in his individual capacity and he is proprietor of that hospital,".

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