Service tax on health insurance premium.

Service tax paid on medical insurance premium will not be allowed U/S 80D. Deduction U/S 80D can be claimed only on the amount paid as Premium and not on the service tax levied thereon. 

Amount of service tax paid does form part of the total amount of Medicalim premium paid. The Act does not speak of the tax amount in separate, it speaks the amount paid for Mediclaim premium. Therefore, no debate called for and one can claim the total amount including Service tax.

Hope the query is resolved...

Harshal Ji, you are right...