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If it is mentioned in the -ve list, is it come under 12% net

This query is : Resolved 

05 January 2013 dear all

please clarify the following

does it mean that ‘HEALTHCARE SERVICE’ is also under 12% Service Tax again? as it is not specified in ‘negative list’

06 January 2013 Dear Naveen,

The Health Care Services are exempt by Mega Exemption Notification No.25/2012-ST dated 20-06-2012 item No.2 as follows :-
Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

Thanks


06 January 2013 thank you very much sir,

dear sir please clarify one more doubt

are the hospitals like(apollo)be considered as clinical establishments for exemption purpose ?

thanks.


06 January 2013 Yes Sidda,
Clinic Establishment means:a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

Yes Apollo is covered in above.

Thanks



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