SEO Sai Gr. Hosp.
197908 Points
Joined July 2016
In case of cosmetic surgery undertaken and where patient is has to be hospitalized, entire hospital bill shall be liable to service tax. This may include professional fee to doctors, fee of anesthesiologist, pre operative care, clinical, operation and operation theatre charges, room charges and medicines etc.
In case the same fee is directly paid, say, to anesthesiologist, then in such cases, service tax may not be payable on such fees paid to him.