Taxability

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Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2013 Is Nursing Home taxable under Service Tax ? In Notification No. 12/2012, it is clearly stated the health care by a clinical establishment is exempt under service tax where clinical establishment means Hospital, Nursing Home, clinic etc....
Again some experts also comment it's a taxable service under Service tax w.e.f from 01.07.2012 as 'Health care' does not specifically cover health checkup or preventive check-up.
Kindly clear the matter .....

CA Suresh Jain

CA Suresh Jain (Expert)
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04 September 2013 In my opinion health check-up can be said to be a diagnostic activity and therefore covered under the definition of "health care service" in the notification number 25/2012

CA Suresh Jain

CA Suresh Jain (Expert)
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05 September 2013 Notification 12/2012 was superseded by notification 25/2012.

the definition under 12/2012 was
.“health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicine and includes services by way of supply of meals for the patient or transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma, and is under 25/2012
(t) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

Both the definitions are same expect that in 25/2012 the supply of food is not included in definition.

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