SEO Sai Gr. Hosp.
198081 Points
Joined July 2016
Under Mega exemption, health care services by registered doctors and or clinical establishment, Hospital etc are exempt from Service Tax.
Doctors serving under Hospital and receiving salary are also exempted.
But an opinion among some professional is that services to Hospital by visiting consultants are covered under Business Auxilary Services and hence are taxable, when provided over and above basic exemption limit of 10 lakhs; though no case laws available in favour or against the opinion.
So, better get some expert opinion on this aspect and take call.