Applicability of service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 October 2012 Whether Doctors services provided in different hospitals as professional covered under service TAx after 01/07/2012,

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NK Agarwal

CA Suresh Jain

CA Suresh Jain (Expert)
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14 October 2012 As per mega exemption notification clause 2 Health care services by a clinical establishment, an authorised medical practitioner or para-medic are exempted from service tax.

“authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by 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;

“health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;