Is a person running pathology liable for registered under ST Act? If there is any cercular than pls mention it.
Thanks in advance
(Advocate- Corporate Commercial & Indirect Tax Advisory)
Replied 06 May 2010
As of now Pathology has not been covered under any service head. This activity requires Doctoral expertise , and doctors are exempt from service tax, therefore it can be concluded that the above activity is not taxable.
For clarifications you may contact the under signed.
Replied 09 October 2010
It is clearly mentioned in the webLink that for the Services which Doctor , nursing homes ,etc provides to Patient then Service Tax would not be chargeable on said services , however if we see point 2 in Exemption and Exclusion " in case testing is an integral part of the consultancy , then such activity is part and parcel of the taxable service and no abatement of any kind is admissible