Service tax on medical professionals

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DHAVAL R ASHAR (Querist)
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02 February 2015 Dear Experts, kindly help me on this matter, Whether after the introduction of Sec 66D , Negative List Services whether medical professionals are also covered under service tax. I specifically want to know about service tax applicability to dentist and speech therapist

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 February 2015 Healthcare services by clinical establishment, authorized medical practitioner or para-medics are covered under negative list and exempted from service tax.
Medical professionals(authorized) are not covered under service tax. Dentist being authorized medical practitioner exempted from service tax. Speech therapist being para medics exempted from service tax.

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