Service tax

Can anyone guide me about tha provisions of Service Tax For ambulance Contractor?

Thanks in advance

Replies (1)

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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