Applicability of reverse charge mechanism

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2015 We know that services provided by hospitals are covered under mega exemption notification. But in case of reverse charge mechanism, service receipient is liable to pay tax.

Is a hospital (corporate body) is liable to pay tax under reverse charge mechanism?

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
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21 January 2015 No.hospital and clinical services are not consider as Body Corporate service.

Tax on this service comes under section- 65(105)(zzzo) which granted complete exemption w.e.f. 01/05/2011

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Querist : Anonymous

Querist : Anonymous (Querist)

27 January 2015 Thanks sir.

I was saying that the hospital is a pvt ltd company.

So reverse charge mechanism is not applicable to hospitals.

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