The Central Government has issued Notification No. 8/2003 dated June 20, 2003, in terms of which taxable services provided by `a medical transcripttion centre' have been exempted from service tax.
Medical transcripttion centre, as per the notification, means a commercial concern which transcribes medical history, treatment, medical observations and the like.
Medical transcripttion is basically done for overseas customers and would in any event qualify as export of services. However, by virtue of this exemption notification, all medical transcripttion units providing such services to any customer would not be liable to service tax.
Sir,
I would like to point iout that notification no.8/2003 dated 20-06-2003 stands rescinded with effect from 01-03-2006 by notification no. 2/2006-ST dated 01-03-2006. Hence this exemption will not be available from 01-03-2006.
However in my opinion the assessee can still claim exemption under the plea that the receipt is in convertible foreign exchange ( Requirement of service tax exemption rule under export of service.)
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