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Whether serv. tax apply to doctor providing consultancy serv

Queries 3338 views 3 replies

CA Vitrag S Modi

Chartered Accountant

186 Points Joined April 2010

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

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;