Can anyone guide me about tha provisions of Service Tax For ambulance Contractor?
Thanks in advance
Sweta agarwala
(student)
(48 Points)
Replied 22 July 2013
Transportation of patient to and from a clinical establishment is not subject to service tax(definition clause 2(t) of Notification No.25/2012-ST dated 20-6-2012).However these services are exempt only when provided by a 'clinical establishment'.Thus if services are provided by third party ,these will not be exempt.
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