I just want to know that is service tax liable to be paid by the doctor on retainership basis. Case is my brother is working in Fortis Kangra on a retainership(Doctor) and his yearly income will cross 10 lakh. Does he need to pay the service tax.
12 March 2015
Under the new service tax regime, healthcare services by a clinical establishment, an authorised medical practitioner or para-medics; has been included into negative list vide Notification No. 25/2012 -Service Tax dt. 20 th June, 2012. There is a clear exemption from service tax on any kind of healthcare activity undertaken by the hospitals/nursing homes.