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Service tax on doctor

pinky (student) (214 Points)

23 June 2011

hiiiii frnds

i wanna knw whether service tax is applicable on da services provided by da doctor..

if yes, on wht services it is applicable and also da rates n abatements applicable to those services..

thanx in advance..

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7 Replies

CA Unnikrishnan Nair N (Chartered Accountant) (2083 Points)
Replied 23 June 2011

Doctor's service is not liable to service tax. Howver, services like plastic/cosmetic surgry is taxable. Levy is on the hospital providing such service.

sankalp (Tax Consultant ( Income Service Sale Tax )) (107 Points)
Replied 26 June 2011

Hi Pinky

As per finance bill " Those doctor visit and give service to another hospital ( 25 bed ) but they are not on payroll basis but the recived consultancy fees from them that time they are liable to pay servic tax @ 10.3%

Shyam Lal Naik (Service) (6156 Points)
Replied 26 June 2011

The proposal in the finance bill for tax on Medical Services has been dropped.

The view of Mr. Unnikrishnan is correct.

priyanka agarwal (article assistant) (21 Points)
Replied 23 August 2011

hi friends

Research centre registered as private limited company receive doctors consultancy fees from patients and pay professional fees (salary)to the doctors.wheher such fees received by research centre pvt. ltd. is liable to service tax.if yes then mention under which class of service it will have to registered under service tax department

CA Unnikrishnan Nair N (Chartered Accountant) (2083 Points)
Replied 23 August 2011

Doctors consultamcy fee received by the research centre is not liable to service tax.

CA Adarsh Madrecha (Chartered Accountant) (200 Points)
Replied 21 December 2012

After introduction of Service tax negative list, the provisions have changed.

See the dicsussion on /forum/service-tax-on-doctors-211788.asp

Pavan Kumar (Student CA IPC / IPCC) (91 Points)
Replied 23 September 2016

Doctors, and indeed all health care services by a clinical establishment or an authorised practitioner in a recognised system of medicine, are exempted from service tax under serial number (2) of notification 25/2012-ST.