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Whether serv. tax apply to doctor providing consultancy serv

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CA Vitrag S Modi

Chartered Accountant

130 Points Posted on 11 March 2014

Dear Sir,

One doctor is providing his services to the corporate as a consultant and receives professional fees from the corporate. Now his total fees has crossed the limit of Rs.10.00 lacs. Does the service tax is appllicable to him..?

If yes, whether his services can be covered under Reverse Charge Mechanism?

Thanks.

Replies (3)

Guest

Posted on 11 March 2014

As per Mega Exemption list Health care services by a clinical establishment, an authorised medical practitioner or para-medics are exempted from payment of Service tax.If the doctor is an authorised medical practioner then he is exempt from Service Tax.Definition of Authorised Medical Practioner is a medical practitioner registered with anyof the councils of the recognised system of medicines established or recognizedby law in India and includes a medical professional having the requisite qualification
to practice in any recognised system of medicines in India as per any law for the time being in force;