Service tax on doctors

Health care services provided by a clinical establishment, an authorized medical practitioner or para-medics is exempted vide notification 25/2012 dated 20.06.2012.
As providing fitness certificate to patient is covered under health care services hence it is not taxable.

It is assumed that doctor is receiving fees on the basis of per-case referred basis and payment is made by insurance co.only and not by patient.

He is getting commission from insurance company to provide this service & commission exceeds basic limit of 10 Lakhs ? This commission does not comes under RCM ?

Since the health care services provided by medical practioners/ establishments has been exempted vide mega exemption notification hence no liability arises for service tax payment neither to service provider nor to service recipient. RCM not applies to this type of service. Only those services as notified will come under the ambit of RCM