08 October 2013
Whether services rendered by doctors, medical colleges, nursing homes, hospitals, diagnostic and pathological labs, etc. would come under the purview of the proposed levy.
In common parlance, these categories of service providers are not known as scientists or technocrats or science or technology institutions or organisations. They will not be covered under service tax.
08 October 2013
The Finance Bill 2011 proposes to tax services provided or to be provided to any person by a clinical establishment or by 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 or deformity, abnormality or pregnancy in any system of medicine. Any independent entity that carries out diagnosis of diseases through pathological, bacteriological, generic, radiological, chemical, biological investigations or other diagnostic or investigative services with the aid of laboratory or other medical equipment is also covered within the definition of clinical establishment. Therefore, your services will be taxed......