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Query service tax

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CA. Vishal Nankani

Professional

29 Points Posted on 28 April 2014

Dear All,

Services Provided by a Doctor to a Hospital is exemepted from service Tax?

But if the services provided by a Doctor to a IT Company or Other than Hospital industry is he liable for service Tax?

Please revert with the relevant rules or notifications its little urgent?

Thanks

Replies (1)

VIVEK CHOUKSEY

Industrial Trainee

161 Points Posted on 28 April 2014

As per Exemption 25/2012 dated 25.04.2011, Service Tax dated 20.06.2012, Ministry of Finance Government of India “Health Care Services at clinical establishments, an authorized medical professional or paramedics is exempted under service tax. The clinical establishment as per Notification no. 30/2012 would mean any hospital, nursing home, clinic, sanatorium or any other institution by whatever name called in India. It could be a place established as a part of an establishment or any private diagnostic centre like x-ray clinic, pathological laboratory or any diagnostic or investigative center.

So in my opinion here government has prima facie does not cover the services of doctors other than health care services at clinical establishment. hense service tax is applicable.