Service tax in case of services to hospital

Dear Swati,

    It is not covered in negative list but covered in mega exemption But  your Perception is wrong as services provided by Clinical Establishment is exempted not services provided to (except in case where such service is provided by way of treatment of Bio Medical waste)

Dear Swati Lath,

25/2012 gives exemption on  Health care services by a clinical establishment, an authorised medical practitioner or para-medics so it is applicable only to a clinical establishment which is providing only health care services.

Hence, whatever your providing services to clinical establishment could be under purview of ST net