Service tax on medical claim

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If a patient is having medical  insurance and get treatment from any hospital and his fee is paid by insurance company to hospital which is reflected in 26AS  form of the hospital . In that case Is hospital liable to pay service tax or insurance company or business entity

Replies (3)

What reflects in 26AS of hospital is TDS deducted by insurance company over the payment made to hospital for the treatment of insured patient. So, service tax is charged over insurance company for the service provided to the patient.

payment received under section 194 J from insurance company and others like Asian paint Ltd.

That is TDS over professional fees (for tratment of patient) charged by Hospital. 


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