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Diagnostic centre service- taxable?
Health care Services by a Clinical Establishment or Authorized Medical Practitioner or Para medics are exempt from Service Tax vide Notification No. 25/2012-ST dated 20.06.2012 w.e.f 1.7.2012
“Health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any organization 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.
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