16 September 2013
In common parlance,services rendered by doctors, medical colleges, nursing homes, hospitals, diagnostic and pathological labs, etc.
These categories of service providers are not known as scientists or technocrats or science or technology institutions or organizations. They will not be covered under service tax.
However, "plastic or cosmetic surgeries, etc" are covered by service tax...
17 September 2013
THE MEGA EXEMPTION IS DATED 20th June, 2012 REGARDING MEDICAL PRACTITIONERS WHAT IF SERVICE TAX HAS NOT BEEN DEPOSITED SINCE 1/4/8 TO 31/3/13
17 September 2013
Now there VCES option is available for the defaulter...
VCES 2013 Under this scheme,
option has been given for such persons/entities to make truthful declarations before designated authorities in respect of service tax dues from October 1, 2007 to December 31, 2012.
17 September 2013
Mr ARYAN I HAVE UNDERSTOOD THE VCES SCHEME MY QUERY IS THE ASSESSE LIABLE TO PAY SERVICE TAX BEFORE MEGA EXEMPTION DATED 20/06/12. BECAUSE I CANNOT FIND THE SERVICE UNDER WHICH A MEDICAL PRACTITIONER IS LIABLE TO SERVE TAX.
22 September 2013
Yes, service of a doctor, not being an employee of a clinical establishment, who provides services from such premises for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system of medicine, have become taxable w.e.f. 8.4.2011 by virtue of substitution of clause (zzzzo) of sub section 105 of section 2. This remained taxable till 16.03.2012. w.e.f. 17.03.2012 notification 12/2012(now 25/2012) made the service of an authorised medical practitioners.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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