Service tax on doctor

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.

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% 

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

The view of Mr. Unnikrishnan is correct.

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

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

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

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

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.