My company providing taxable services like health check up, treatment etc., In Invoices they separately mention the value of services and Pharmacy consumed. Weather the company has to collect service tax on Pharmacy supplied to patient?
20 January 2011
no medicines supplied to the patient as a part of rendering services are not to be included for calculation of service tax u/s 65(105)zzzzo.of finance act 1994 However detailed records are to be maintained for use in future.
CAclubindia
