Service tax on doctors

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2012 after 1st april,2011,

whether doctors are liable to pay service tax on their clinical services.

and necessary testing like ecg, ect, x-ray etc. are doing by doctors or staff for treatment in own dispensory is liable to service tax or not.

PAWAN KUMAR

PAWAN KUMAR (Expert)
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25 April 2012 These are exempt from service tax.

Pratik Pankaj Shah

Pratik Pankaj Shah (Expert)
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25 April 2012 Dear Sir,

Services rendered by Doctors are generally taxable under the heading of "Health check up and treatment services".

As per notification, services rendered by Clinical establishment (org having more than 25 beds at a time or which carries out diagnosis of specified diseases) are exempt from service tax.

Only those services are taxable which are provided to an employee of any org (where payment is made by orgn)
or
services are provided to a person covered by health insurance scheme (where insurance amount is paid by Insurance company)

Therefore, routine check up for any individual (where amount would be born and paid by that indidual) would not be liable for service tax.

I have given the generic answer. If you want the pure consultancy with respect to your case, then let me know the full details of your org.

otherwise you can mail it to me on
cma.pratikshah@gmail.com

I hope this info would be helpful to you.

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